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Finance Act 2019
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3In section 809BZN of ITA 2007 (finance arrangements: exceptions), after subsection (9) insert—
“(9A)A finance arrangement code does not apply if the arrangement is a right-of-use lease—
(a)under which the relevant person is a lessee, and
(b)which, were that person required under generally accepted accounting practice to determine whether the lease falls to be treated in the accounts of that person as a finance lease or loan, would not fall to be so treated.
(9B)In subsection (9A) “right-of-use lease” has the same meaning as in Part 2 of CAA 2001 (see section 70YI(1) of that Act).”
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