14(1)This paragraph applies if the right-of-use asset falls (or would fall) to be first recognised for accounting purposes in the accounts of the lessee for a period of account earlier than the first period of account.
(2)The change of basis provisions and this Part of this Schedule have effect—
(a)as if there were a change of accounting policy with respect to the accounts of the lessee for the first period of account, and
(b)as if the right-of-use asset falls (or would fall) to be first recognised for accounting purposes in those accounts.
(3)In this paragraph “the first period of account” has the same meaning as in paragraph 13.