[614CC Current lessor taxed by reference to accountancy rental earnings]
Income Tax Act 2007 (2007 c 3) | Legislation

[Current lessor taxed by reference to accountancy rental earnings]

[614CC  Current lessor taxed by reference to accountancy rental earnings]

[(1)     This section applies if, in the case of any period of account of the current lessor (“L”)—

(a)     this Chapter applies in relation

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