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(1)For the purposes of this Part, a lease of an asset—
(a)forms part of a pre-26 November 1996 scheme if (and only if) the conditions in subsection (2) or (3) are met, and
(b)in any other case, forms part of a post-25 November 1996 scheme.
(2)The conditions in this subsection are that—
(a)a contract in writing for the lease of the asset was made before 26 November 1996,
(b)either—
(i)the contract was unconditional, or
(ii)if the contract was conditional, the conditions were met before that date, and
(c)no terms remain to be agreed on or after that date.
(3)The conditions in this subsection are that—
(a)a contract in writing for the lease of the asset was made before 26 November 1996,
(b)the condition in subsection (2)(b) or (c) was not met in the case of the contract,
(c)either—
(i)the contract was unconditional, or
(ii)if the contract was conditional, the conditions were met before the end of the finalisation period or within such further period as the Commissioners for Her Majesty's Revenue and Customs may allow in the particular case,
(d)no terms remain to be agreed after the end of the finalisation period or such further period as those Commissioners may so allow, and
(e)the contract in its final form was not materially different from the contract as it stood when it was made before 26 November 1996.
(4)In subsection (3), “the finalisation period” means the period which ended with the later of—
(a)31 January 1997, and
(b)the end of the period of six months beginning with the day after that on which the contract was made as mentioned in subsection (3)(a).
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