Crossheading Reduction of taxable rent by cumulative rental excesses
From legislation.gov.uk
Contents
- Section 906 Reduction of taxable rent by cumulative rental excesses: introduction
- Section 907 Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”
- Section 908 Reduction of taxable rent by the cumulative accountancy rental excess
- Section 909 Meaning of “normal rental excess” and “cumulative normal rental excess”
- Section 910 Reduction of taxable rent by the cumulative normal rental excess