Car leasing tax adjustment

Company enters into an agreement to lease an "expensive car" pre 1/4/09 - an add back for the disallowable element of the rental payment is made on the tax comp using the normal formula.

That original lease expired in January 2011 - but was then "extended" for a further 3 years.  Does this constitute a "new" lease, and thus the adjustment is now calculated at a flat 15% (the car is over 160g/km), or is this still classed as a pre 1/4/09 lease and thus the old basis still applies?