Section 70YJ Power to vary the meaning of certain expressions
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Amendments
Section 70YJ inserted by Finance Act 2006 section 81 and Schedule 8 para 7 with effect in accordance with the provisions in Finance Act 2006 Schedule 8 paras 15–27.
(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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