[614DG Interpretation]
Income Tax Act 2007 (2007 c 3) | Legislation

[614DG Ìý±õ²Ô³Ù±ð°ù±è°ù±ð³Ù²¹³Ù¾±´Ç²Ô±Õ

[In this Part, unless the context otherwise requires—

“accountancy rental earnings†has the meaning given by section 614AB(1),

“accountancy rental excess†is to be read—

(a)     for the purposes of Chapter 2, in accordance with section 614BH(1) to (4), and

(b)     for the purposes of Chapter 3, in accordance with section 614BH(1) to (4) as it has effect as a result of section 614CD,

“asset†means any form of property or rights,

“asset representing the leased asset†is to be read in accordance with section 614DD,

“cumulative accountancy rental excess†is to be read—

(a)     for the purposes of Chapter 2, in accordance with section 614BH(5), and

(b)     for the purposes of Chapter 3, in accordance with section 614BH(5) as it has effect as a result of section 614CD,

“cumulative normal rental excess†is to be read—

(a)

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