SCHEDULE 31U.K.Sale of lessor companies etc: anti-avoidance
Paragraph 41U.K.
9U.K.In paragraph 41 (definitions), after sub-paragraph (5) insert—
“(5A)“Long funding finance lease”, “long funding lease” and “long funding operating lease” have the same meaning as in Part 2 of CAA 2001 (see section 70YI of that Act).”