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239U.K.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” |