Paragraph 9

(1)

Section 70H of CAA 2001 (lessee: requirement for tax return treating lease as long funding lease) is amended as follows.

(2)

In subsection (2), for “for relief under the error or mistake provisions in respect of” substitute “ under the recovery provisions for relief in respect of an amount paid or liable to be paid that is excessive by reason of ”.

(3)

In subsection (3)—

(a)

for “ “the error or mistake provisions”” substitute “ ;the recovery provisions ”, and

(b)

for “section 33 of” substitute “ Schedule 1AB to ”.