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| | (a) | the term of the notional lease (in days), and |
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| | (b) | the number of days by which the term of the original lease would |
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| | exceed 10 years, on the assumption that no break clause is |
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| Clause 70, page 35, line 32, leave out ‘section 105A’ and insert ‘sections 105A and |
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| Clause 59, page 28, line 16, after ‘made’, insert ‘by any taxing authority’. |
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| Clause 60, page 29, line 34, after ‘costs’, insert ‘, and |
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| | ‘(c) | the taxpayer has entered into a scheme or arrangement a main purpose of |
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| | which is to secure that the included funding costs are less than the |
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| | national funding costs’.’. |
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