http://www.legislation.gov.uk/id/ukpga/2010/8/schedule/8

SCHEDULES

SCHEDULE 8Minor and consequential amendments

Part 8Leasing arrangements: finance leases and loans

Income Tax Act 2007 (c. 3)

239

In Schedule 4 (index of defined expressions) at the appropriate places insert—

accountancy rental earnings (in Part 11A)
section 614AB(1)”
“accountancy rental excess (in Chapter 2 of Part 11A)
section 614BH(1) to (4)”
“accountancy rental excess (in Chapter 3 of Part 11A)
section 614BH(1) to (4), as it has effect as a result of section 614CD”
“asset (in Part 11A)
section 614DG”
“asset representing the leased asset (in Part 11A)
section 614DD”
“cumulative accountancy rental excess (in Chapter 2 of Part 11A)
section 614BH(5)”
“cumulative accountancy rental excess (in Chapter 3 of Part 11A)
section 614BH(5), as it has effect as a result of section 614CD”
“cumulative normal rental excess (in Chapter 2 of Part 11A)
section 614BJ(5)”
“cumulative normal rental excess (in Chapter 3 of Part 11A)
section 614BJ(5), as it has effect as a result of section 614CD”
“the current lessor (in Part 11A)
section 614DG”
“finance lessor (in Part 11A)
section 614DG”
“for accounting purposes (in Part 11A)
section 614DG”
“lease (in Part 11A)
section 614DG”
“the leasing arrangements (in Part 11A)
section 614DG”
“the lessee (in Part 11A)
section 614DG”
“the lessor (in Part 11A)
section 614DG”
“major lump sum (in Part 11A)
section 614BC(5)”
“normal rent (in Part 11A)
section 614AA”
“normal rental excess (in Chapter 2 of Part 11A)
section 614BJ(1) to (4)”
“normal rental excess (in Chapter 3 of Part 11A)
section 614BJ(1) to (4), as it has effect as a result of section 614CD”
“pay (in Part 11A)
section 614DG”
“period of account (in Part 11A)
section 614DB(1) to (3)”
“post-25 November 1996 scheme (in Part 11A)
section 614D(1)(b)”
“pre-26 November 1996 scheme (in Part 11A)
section 614D(1)(a)”
“related period of account (in Part 11A)
section 614DB(5)”
“related tax year (in Part 11A)
section 614DB(4)”
“rent (in Part 11A)
section 614DG”
“the rental earnings (in Part 11A)
section 614AC”
“sum (in Part 11A)
section 614DG

accountancy rental earnings (in Part 11A)	section 614AB(1)”
“accountancy rental excess (in Chapter 2 of Part 11A)	section 614BH(1) to (4)”
“accountancy rental excess (in Chapter 3 of Part 11A)	section 614BH(1) to (4), as it has effect as a result of section 614CD”
“asset (in Part 11A)	section 614DG”
“asset representing the leased asset (in Part 11A)	section 614DD”
“cumulative accountancy rental excess (in Chapter 2 of Part 11A)	section 614BH(5)”
“cumulative accountancy rental excess (in Chapter 3 of Part 11A)	section 614BH(5), as it has effect as a result of section 614CD”
“cumulative normal rental excess (in Chapter 2 of Part 11A)	section 614BJ(5)”
“cumulative normal rental excess (in Chapter 3 of Part 11A)	section 614BJ(5), as it has effect as a result of section 614CD”
“the current lessor (in Part 11A)	section 614DG”
“finance lessor (in Part 11A)	section 614DG”
“for accounting purposes (in Part 11A)	section 614DG”
“lease (in Part 11A)	section 614DG”
“the leasing arrangements (in Part 11A)	section 614DG”
“the lessee (in Part 11A)	section 614DG”
“the lessor (in Part 11A)	section 614DG”
“major lump sum (in Part 11A)	section 614BC(5)”
“normal rent (in Part 11A)	section 614AA”
“normal rental excess (in Chapter 2 of Part 11A)	section 614BJ(1) to (4)”
“normal rental excess (in Chapter 3 of Part 11A)	section 614BJ(1) to (4), as it has effect as a result of section 614CD”
“pay (in Part 11A)	section 614DG”
“period of account (in Part 11A)	section 614DB(1) to (3)”
“post-25 November 1996 scheme (in Part 11A)	section 614D(1)(b)”
“pre-26 November 1996 scheme (in Part 11A)	section 614D(1)(a)”
“related period of account (in Part 11A)	section 614DB(5)”
“related tax year (in Part 11A)	section 614DB(4)”
“rent (in Part 11A)	section 614DG”
“the rental earnings (in Part 11A)	section 614AC”
“sum (in Part 11A)	section 614DG