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A further condition which has to be satisfied before the second requirement (see BLM74640) is met is that the contract in its final from is not ‘materially different� from the contract as it stood when it was made. This is largely a question of fact. But you should not accept that changes to the contract intended to take a lease which would have otherwise come within Chapter 2 of Part 21 of CTA 2010 outside those provisions are non-‘material�.