[70I “Short lease”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[70I  “Short lease”]

[(1)     Construe “short lease” in accordance with this section.

(2)     A lease whose term is [7] years or less is a short lease.

(3)     . . .

(4)     . . .

(5)     . . .

(6)     . . .

(7)     . . .

(8)     . . .

(9)     Where—

(a)     a person leases an asset to another (“S”) under a lease that would, apart from this subsection, be a short lease,

(b)     the inception of that lease is on or after 7th April 2006,

(c)

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