[614BO Recovery of bad debts following reduction under section 614BN]
Income Tax Act 2007 (2007 c 3) | Legislation

[614BO  Recovery of bad debts following reduction under section 614BN]

[(1)     This section applies if in relation to the lease—

(a)     the cumulative normal rental excess for any period of account of the current lessor (“L”) has been reduced

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