in sections EJ 10 (Personal property lease payments), EJ 10B (IFRS leases), EX 21(30) and (31) (Attributable CFC amount and net attributable CFC income or loss: calculation rules), FA 6 to FA 11 (which relate to finance leases), FZ 2 to FZ 4 (which relate to specified leases) and in the definitions of cost price (paragraphs (b) to (e)), finance lease, guaranteed residual value, initial period, instalment, lessee (paragraph (b)), lessor (paragraph (b)), operating lease, outstanding balance, personal property lease asset, specified lease, and term of the lease,—
(i)
means an agreement under which a lessor transfers to a lessee for the term of the lease a personal property lease asset or the right to possess a personal property lease asset in consideration for a personal property lease payment; and
(iii)
includes a licence to use intangible property; and
(iv)
includes a hire or bailment; and
(v)
includes an arrangement for the leasing of a personal property lease asset to the lessee or an associated person under 2 or more consecutive or successive leases, treated for this purpose as 1 lease, if the entitlement of the lessee or associated person to each consecutive or successive lease is, when the lessee enters the arrangement, essentially unconditional or conditional on the payment of predetermined fees; and
(vi)
does not include a hire purchase agreement, the definition of which applies, for this purpose, as if it did not contain paragraph (f); and
(vii)
does not include an assignment of a hire purchase agreement, the definition of which applies, for this purpose, as if it did not contain paragraph (f):