# Finance Act 2019, Paragraph 8


(1) In section 70I (“short lease”)—
(a) in subsections (2) and (9)(d), for “5” substitute “ 7 ”, and
(b) omit subsections (3) to (8).
(2) In section 70YF (the “term” of a lease)—
(a) in subsection (5)(b), for “5” substitute “ 7 ”,
(b) in subsection (6), for “5” substitute “ 7 ”, and
(c) omit subsection (7).
(3) In section 220 (allocation of expenditure to a chargeable period), in subsection (4)(c), for “5” substitute “ 7 ”.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/schedule/14/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2019/schedule-14/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.