(a)plant or machinery is a short-life asset on the basis that it has been provided for leasing but will be used within the designated period for a qualifying purpose (see item 5 of the Table in section 84),
(b)in a chargeable period ending on or before the relevant cut-off, the short-life asset begins to be used otherwise than for a qualifying purpose, and
(c)the time when it begins to be so used falls within the first 8 years of the designated period.
87(2) If this section applies–
(a)the short-life asset pool ends without a final chargeable period,
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