[614BY Post-25 November 1996 schemes to which Chapter 3 applied first]
Income Tax Act 2007 (2007 c 3) | Legislation

[614BY  Post-25 November 1996 schemes to which Chapter 3 applied first]

[(1)     This section applies if—

(a)     the conditions in section 614BC become met in the case of the lease of the asset, and

(b)     immediately before those conditions become met, Chapter 3 applied.

(2)     Subsection (3) applies for the purpose

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