Part 4 Commencement and transitional provisions

1. Commencement
2. Election for lease to be treated as long funding lease for tax purposes
3. Excepted leases
4. Extended time limit: the additional conditions
5. Events beyond the control of the parties etc
6. Pre-existing heads of agreement relating to two or more assets
7. Expenditure incurred before passing of this Act where lease is not an excepted lease
8. When expenditure is incurred for the purposes of paragraph 21
9. When a lease is “finalised”
10. When an asset is “under construction”
11. Combined assets and constituent assets
12. Mixed leases
13. Interpretation of this Part