Section 194 | Leases.

(1)Where the claim relates to an interest which is the interest of a lessee under a lease the duration of which at the date of the death does not exceed fifty years, an addition shall be made to the sale price of the interest; and the amount of the addition shall be equal to the appropriate fraction of the value on death of the interest.

(2)In subsection (1) above, “the appropriate fraction” means the fraction—^F1