72Unspent advertising and promotion contributions

72 Unspent advertising and promotion contributions (1) A retail premises lease is taken to provide that an amount that is— (a) contributed, under a retail premises lease, by a tenant in the retail shopping centre in which the retail premises are located in respect of the landlord's advertising or promotion costs; and (b) not spent in respect of those costs— must be carried forward by the landlord to be applied towards future expenditure on advertising or promotion of the centre. (2) When the lease ends, there is to be an adjustment between the landlord and tenant for the term of the lease to take account of any underpayment or overpayment by the tenant in respect of expenditure on advertising or promotion of the centre. (3) The adjustment is to be made— (a) in accordance with the regulations; and (b) within 4 months after the end of the lease.