Crossheading Relief for bad debts by reduction of cumulative rental excesses
From legislation.gov.uk
Contents
- 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