Sch 14 para 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 ” .