Where the time limited by a lease of immovable property is expressed as commencing from a particular day, in computing that time such day shall be excluded. Where no day of commencement is named, the time so limited begins from the making of the lease.
Where the time so limited is a year or a number of years, in the absence of an express agreement to the contrary, the lease shall last during the whole anniversary of the day from which such time commences.
Where the time so limited is expressed to be terminable before its expiration, and the lease omits to mention at whose option it is so terminable, the lessee, and not the lessor, shall have such option.
Legal Commentary & Landmark Judgments: Section 110
Section 110 regulates the computation of the term of a lease, providing that where the day of commencement is expressed, that day shall be excluded in computing the period, and establishing rules for leases determinable at will.
In calculating the exact expiry date of a 3-year commercial lease starting 'from 1 January 2024', exclude 1 January; the lease term concludes at midnight on 1 January 2027 under Section 110.