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Legislation
Income Tax Act 2007

Crossheading Relief for bad debts by reduction of cumulative rental excesses

  • Section 614BL Relief for bad debts: reduction of cumulative accountancy rental excess
  • Section 614BM Recovery of bad debts following reduction under section 614BL
  • Section 614BN Relief for bad debts: reduction of cumulative normal rental excess
  • Section 614BO Recovery of bad debts following reduction under section 614BN
  1. Chapter 2 Finance leases with return in capital form
  2. Crossheading Relief for bad debts by reduction of cumulative rental excesses

Crossheading Relief for bad debts by reduction of cumulative rental excesses

From legislation.gov.uk

Contents

  1. Section 614BL Relief for bad debts: reduction of cumulative accountancy rental excess
  2. Section 614BM Recovery of bad debts following reduction under section 614BL
  3. Section 614BN Relief for bad debts: reduction of cumulative normal rental excess
  4. Section 614BO Recovery of bad debts following reduction under section 614BN
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