# Finance Act 2008, Paragraph 3


In section 785A of ICTA (rent factoring of leases of plant or machinery), after subsection (5A) insert—
“(5B) This section does not apply in relation to a relevant capital payment to which section 785B below or section 809ZA of ITA 2007 applies; and “relevant capital payment” here has the same meaning as in that section.”

---
Source: https://www.legislation.gov.uk/ukpga/2008/9/schedule/20/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2008/schedule-20/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.