#1300813
(a) faoi chonradh arna dhéanamh tar éis an 27ú lá de Shamhain, 1975, go dtabhóidh cuideachta (dá ngairtear “an chéad chuideachta” san alt seo) caiteachas caipitiúil ag soláthar innealra nó gléasra a ligeann an chéad chuideachta chuig duine eile trí chonradh eile (dá ngairtear “conradh léasúcháin” san alt seo), agus
( a ) under a contract entered into after the 27th day of November, 1975, a company (in this section referred to as "the first company") incurs capital expenditure on the provision of machinery or plant which the first company lets to another person by another contract (in this section referred to as a "leasing contract"), and