We have a long term lease arrangement for a serviced apartment which changed hands mid 2019. The long term lease is with X. All documentation over the years is with the company called X even when it has changed hands. The latest change occurred mid 2019. Rental relief can be calculated in a variety of ways. Are we providing rental relief to the leaseholder with whom we have the contract or the business called Y that he is operating. It makes a difference to how things are calculated.