# Finance Act 2003, Paragraph 2


(1) In paragraph 41(4) of that Schedule (the requirement not to enter into tax avoidance arrangements: exemption for finance leases)—
(a) in the first sentence omit “finance”;
(b) for the second sentence substitute— “ In this sub-paragraph “lease”, and “lessor” in relation to a lease, have the meaning given by paragraph 89(2). ”.
(2) In paragraph 147 (index of defined expressions)—
(a) omit the entry for “finance lease (and lessor and lessee) (in Part X)”;
(b) insert at the appropriate place—
“
lease (and lessor and lessee) (in Part X)
paragraph 89(2)
”.

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Source: https://www.legislation.gov.uk/ukpga/2003/14/schedule/32/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2003/schedule-32/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.