This
adran has no associated
Nodiadau Esboniadol
330U.K.In section 70H(1) (lessee: requirement for tax return treating lease as long funding lease)—
(a)omit paragraph (a), and
(b)at the end of paragraph (b) insert “or
(c)Chapter 2 of Part 9 of CTA 2010 (long funding leases of plant or machinery)”.