Not Going Out/Funny

Tim discussing the death of his grandmother is definitely funnier than it sounds:

Tim: It was a shock. I mean I thought she was going to live till she was a hundred.
Lee: Were you close?
Tim: Well... 94, I was only six years out.

The first episode also has a couple of gems - Lee's discussion with Kate about the training course advertisment, and this:

Kate: Sensitive? This from the guy who upset my mom by calling her the happy hippo?
Lee: C'mon, she's bigger than that.

Then there's the "Aussie" episode, where Lee is employed in a shopping centre handing out leaflets - dressed as a six foot tall bird.

Lee: I've heard 'em all today. "That looks like an eggciting job." "At least it's a feather in your cap." "Are you the one that crapped on my car?!" I wouldn't have minded, but the last one I wasn't even wearing the costume.

And then later, when Kate brings it up again:

Kate: That thing about taking a doo-doo on the man's car? That was a joke, right?
Lee: Course it was. (beat) He didn't see it that way though...

Practically all of Lee's responses to Barbara about her cleaning abilities are very funny.

Barbara: This apartment doesn't clean itself, you know.
Lee: It does more than you.

In the most recent episode (s5 ep1), "Band", sees Tim joining a band. As the band, Lucy and Lee sit in a bar, the band leader starts comparing the band to the Beatles, and himself to John Lennon. When he starts flirting with Lucy, Lee makes a trademark snide remark, and we get this exchange:

Band Leader ("John Lennon"): I don't remember you introducing yourself... who are you?
Lee: Mark Chapman, pleased to meet you.

The camping episode in series 5. All of it.