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Finance Act 1997

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This is the original version (as it was originally enacted).

Assets which represent the leased asset

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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