Crossheading Reduction of taxable rent by cumulative rental excesses
From legislation.gov.uk
Contents
- 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