If the concession is to be temporary, it must be clearly stated in the letter that this is the case, i.e. it will take a number of years for a defined event to occur or until the tenant cedes the lease, in which case the assignee will not benefit from the concession. A full clause of the contract is intended to clarify that the document in which it appears (and all the other documents cited) constitutes the whole agreement between the parties. This helps to ensure contractual security: the parties know that the agreement is limited to the four corners of the document. It may also limit a party`s liability for misrepresentations (losses caused by statements prior to the conclusion of the contract) and other potential claims. The general approach of the courts was to interpret entire contractual clauses as precisely as they do. As confirmed by the Court of Appeal in AXA Sun Life Services Plc/Campbell Martin Ltd. e.a., a clear statement is required if a party actually wishes to exclude liability from either representation. To increase secrecy, parties to an alternative letter sometimes choose to keep it in trust. In this subsequent situation, the parties must carefully develop the instructions they wish to give to the agent and may decide to recruit lawyers as agents in order to use the legal privilege associated with this profession. Parties should also check whether the concession is binding on a future lessor when the current owner sells the property (see below). The tenant will of course want the concession to continue, but if that is the effect, it could affect the value of the lessor`s interest.

However, in some situations, it is necessary to disclose letters of support for reasons of transparency. This may be the case, for example. B, for investors or even for third parties. Like any contract, as far as its contents are concerned, a letter of sending requires, among other things, a legitimate purpose and a non-fraudulent intention of the parties. Therefore, an ancillary letter should not intend to defraud third parties or circumvent mandatory legal provisions. Fraudulent support letters can lead tax authorities to transfer businesses. In 2003, the Dutch authorities conducted an investigation by Ahold, including some of its subsidiary letters that allowed the illegal consolidation of joint ventures to improve their annual accounts.