9(1)Section 70H of CAA 2001 (lessee: requirement for tax return treating lease as long funding lease) is amended as follows.U.K.
(2)In subsection (2), for “for relief under the error or mistake provisions in respect of” substitute “ under the recovery provisions for relief in respect of an amount paid or liable to be paid that is excessive by reason of ”.
(3)In subsection (3)—
(a)for “ “the error or mistake provisions”” substitute “ ;the recovery provisions ”, and
(b)for “section 33 of” substitute “ Schedule 1AB to ”.