Capital Allowances Act 2001 s 70YJ

s 70YJ Power to vary the meaning of certain expressions

(1) The Treasury may by regulations make provision amending this Chapter so as to vary— (a) the meaning of “plant or machinery lease”, or (b) the finance lease test. (2) A statutory instrument containing regulations under this section is not to be made unless a draft of the instrument has been laid before, and approved by a resolution of, the House of Commons.

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