(a) In this section -
"chargeable period or its basis period" has the same meaning as in section 321(2);
"lease adjacent activities", in relation to a company, means the activities referred to in clauses (II) to (V) of paragraph (d)(ii),
"lessee" and "lessor", in relation to machinery or plant provided for leasing, mean respectively the person to whom the machinery or plant is or is to be leased and the person providing the machinery or plant for leasing, and "lessee" and "lessor" include respectively the successors in title of a lessee or a lessor;
"the relevant period" has the meaning assigned to it by subsection (9)(b);
"the specified capital allowances" means capital allowances in respect of -
(i) expenditure incurred on machinery or plant provided on or after the 25th day of January, 1984, for leasing in the course of a trade of leasing, or
(ii) the diminished value of such machinery or plant by reason of wear and tear,
other than capital allowances in respect of machinery or
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