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Leasing Arrangements: Finance Leases and Loans

Part of Schedule 11 – in the House of Commons at 8:45 pm on 11 March 1997.

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No. 16, in page 160, line 28, leave out from 'satisfied' to 'they' in line 29 and insert

  1. '(a) in a case falling within sub-paragraph (1A) above, at some time in a period of account of the person who was at that time the lessor, or
  2. (b) in a case falling within sub-paragraph (1 B) above, at any time on or after 26th November 1996 in a period of account of the person who was at that time the lessor,'.
No. 17, in page 173, line 1, after 'persons;' insert— '(bb) under which the lease forms part of a new scheme;'. No. 18, in page 179, line 11, at end insert— ' "relevant taxpayer" means a person within the charge to tax in the United Kingdom under Schedule A, Schedule D or Schedule E;'