130R83. For the purposes of the definition of “specified leasing property” in the first paragraph of section 130R71 and section 130R76, where, at any time, a lease, referred to in this section as the “original lease”, is renegotiated in the course of a bona fide renegotiation and where by reason of that renegotiation the amount paid or payable by the lessee for the use of or the right to use the property that is the subject of the lease is altered in respect of a period subsequent to that time, otherwise than by reason of an addition or alteration to which section 130R82 applies, the following rules apply:(a) the original lease is deemed to have expired and the renegotiated lease is deemed to be a new lease, in respect of the property, entered into at that time; and
(b) section 130R77 does not apply in respect of a period preceding that time during which the property was leased by the lessee or a person with whom the lessee did not deal at arm’s length.