Related Commentary  

87(1)  This section applies if–

(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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