[614DA Time apportionment where periods of account do not coincide]
Income Tax Act 2007 (2007 c 3) | Legislation

[614DA  Time apportionment where periods of account do not coincide]

[(1)     Subsection (2) applies if a period of account of the lessor (“L”) does not coincide with a period of account of a person connected with L.

(2)     Any amount which falls for the purposes of this Part to be found

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