New tenant replacing old tenant - lease treatment



I have the situation where a property was leased to a tenant under a lease agreement.  The old tenant vacated and a new tenant moved in.  Therefore a new lease under the same terms as the old lease was drawn up.  Does this count as a new lease or an existing lease for tax purposes (as a near identical lease was previously in place)?  I have had a look through legislation etc but could not see a definitive answer.


Many thanks