[614BH Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”]
Income Tax Act 2007 (2007 c 3) | Legislation

[614BH  Meaning of “accountancy rental excess” and “cumulative accountancy rental excess”]

[(1)     For the purposes of this Chapter, there is an “accountancy rental excess” in relation to the lease for a period of account of the current lessor (“L”) if the taxable rent in relation to the lease for the period is as a result of section 614BF (current lessor taxed by reference to accountancy rental earnings) an amount equal to the accountancy

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