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Legislation
Income Tax Act 2007

Crossheading Reduction of taxable rent by cumulative rental excesses

  • Section 614BG Reduction of taxable rent by cumulative rental excesses: introduction
  • Section 614BH Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”
  • Section 614BI Reduction of taxable rent by the cumulative accountancy rental excess
  • Section 614BJ Meaning of “normal rental excess” and “cumulative normal rental excess”
  • Section 614BK Reduction of taxable rent by the cumulative normal rental excess
  1. Chapter 2 Finance leases with return in capital form
  2. Crossheading Reduction of taxable rent by cumulative rental excesses

Crossheading Reduction of taxable rent by cumulative rental excesses

From legislation.gov.uk

Contents

  1. Section 614BG Reduction of taxable rent by cumulative rental excesses: introduction
  2. Section 614BH Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”
  3. Section 614BI Reduction of taxable rent by the cumulative accountancy rental excess
  4. Section 614BJ Meaning of “normal rental excess” and “cumulative normal rental excess”
  5. Section 614BK Reduction of taxable rent by the cumulative normal rental excess
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