LEASEBACK

leaseback

leaseback, n. The sale of property on the understanding, or with the express option, that the seller may lease the property from the buyer immediately upon the sale. — Also termed sale and leaseback. [Cases: Landlord and Tenant 20. C.J.S. Landlord and Tenant §§ 27, 202(1, 2, 3, 4, 5, 9, 10), 203.]

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leaseback

leaseback n. 回租 指出卖财产时预先达成协议或者给予明示的选择权〔option〕,以此出卖人可从买受人处即时租回所出卖的财产。故亦称为「出卖与回租」〔sale and leaseback〕。英国对回租土地在申请税收优惠上有限制。

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