[70YD Increase in proportion of residual amount guaranteed: review of status]
Capital Allowances Act 2001 (2001 c 2) | Legislation

[70YD  Increase in proportion of residual amount guaranteed: review of status]

[(1)     This section applies where—

(a)     a person is lessor under a lease (the “existing lease”) that is not a long funding lease,

(b)     the person enters into an arrangement which meets, or arrangements which (taken together) meet, the conditions in subsection (2).

(2)     The conditions are that—

(a)     as

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