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Finance Act 1997
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26For the purposes of this Schedule, the following assets shall be treated as representing the leased asset—
(a)any asset derived from, or created out of, the leased asset;
(b)any asset from or out of which the leased asset was derived or created;
(c)any asset derived from or created out of an asset from or out of which the leased asset was derived or created; or
(d)any asset which derives the whole or a substantial part of its value from the leased asset or from an asset which itself represents the leased asset.
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