[2006] EWCA Civ 1001, 13 July 2006. An incorporeal hereditament constituted premises for the purposes of the Landlord and Tenant Act 1927 s17. Appellant A had let offices to respondent P under a lease that included the right to use parking spaces during normal working hours. P sublet part of the premises, with this underlease expiring three days before P's lease. P intended to re-occupy the sublet part when the sub-tenant vacated, and informed A of this. In fulfilment of the terminating sub-lease, the sub-tenant decorated and carpeted the premises. Before the preparations for re-occupation were finished, A changed the locks and clamped the cars parked in the spaces. The judge decided that P was in occupation of the property for the purposes of the Landlord and Tenant Act 1954 s23. "Held": appeal dismissed. Occupation of the parking spaces and the laying of the carpet by the sub-tenant were activities for the purpose of P's business; P did not have to be physically present to occupy premises for the purpose of s23.