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Finance Act 2006
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26(1)This paragraph applies in any case where there is a mixed lease (see section 70L of CAA 2001).U.K.
(2)In any such case, determine whether the mixed lease is an excepted lease.
(3)If the mixed lease is an excepted lease, section 70L of CAA 2001 and the amendments made by this Schedule accordingly do not have effect in relation to it.
(4)If the mixed lease is not an excepted lease, then apply sections 70L and 70M of CAA 2001 and determine separately in the case of each derived lease whether that derived lease is an excepted lease.
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