SolvedCFM96340 | Interest restriction: related parties: finance leases granted before 1 April 2017
From HM Revenue & Customs · Corporate Finance Manual
There is a specific grandfathering provision which applies where an asset is leased by a person (A) to another (B) under a lease which is granted before 1 April 2017 and which is a finance lease.
Where this is the case, A and B are treated as if they were not related parties in relation to the lease.