# Finance Act 2006, Paragraph 14


(1) Section 219 of CAA 2001 (meaning of “finance lease” in Chapter 17 of Part 2) is amended as follows.
(2) In subsection (1)(b), after sub-paragraph (ii) insert— “ and which are not a long funding lease in the case of the lessor. ”.
(3) Paragraph 15 of Schedule 8 (commencement) also has effect in relation to the amendment made by this paragraph.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/9/paragraph/14 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-9/paragraph-14
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.