[70YE “Minimum lease payments”]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[Interpretation]

[70YE  “Minimum lease payments”]

[(1)     In the case of any lease, the minimum lease payments are the minimum payments under the lease over the term of the lease (including any initial payment) together with—

(a)     in the case of the lessee, so much of any residual amount as is guaranteed by him or a person connected with him, or

(b)

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