872(1)  Condition A is that–

(a)a payment is made under a lease of a relevant asset, and

(b)the payment is one for which a deduction by way of relevant tax relief is allowed.

872(2)  Condition A is not met if section 865 (leased trading assets: tax deductions)–

(a)applies to the payment, or

(b)would apply to it but for its being excluded under section 866 (long funding finance leases).

872(3)  Condition A is not met if section 681CC of ITA 2007 (provision for income tax corresponding to section 865)–

(a)applies to the payment, or

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