{
  "url": "https://openlegislation.uk/finance-act-2019/schedule-14/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2019/schedule-14/paragraph-3.json",
  "legislation": "ukpga/2019/1",
  "legislation_title": "Finance Act 2019",
  "legislation_url": "https://openlegislation.uk/finance-act-2019",
  "path": "schedule/14/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In section 809BZN of ITA 2007 (finance arrangements: exceptions), after subsection (9) insert—\n“(9A) A finance arrangement code does not apply if the arrangement is a right-of-use lease—\n(a) under which the relevant person is a lessee, and\n(b) which, were that person required under generally accepted accounting practice to determine whether the lease falls to be treated in the accounts of that person as a finance lease or loan, would not fall to be so treated.\n(9B) In subsection (9A) “right-of-use lease” has the same meaning as in Part 2 of CAA 2001 (see section 70YI(1) of that Act).”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2019/1/schedule/14/paragraph/3",
    "retrieved_at": "2026-10-29T09:04:30.296814+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}