Part 19 Sale and lease-back etc

Chapter 3 Leased trading assets

Relief: restriction and carrying forward

866 Long funding finance leases
(1) This section applies for the purposes of section 865.
(2) A payment must be excluded so far as, in the case of the lessee, it is to be regarded in accordance with Chapter 6A of Part 2 of CAA 2001 as a payment under a lease which is a long funding finance lease for the purposes of that Part.