866Long funding finance leasesU.K.
This section has no associated Explanatory Notes
(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.