Amendment of the Corporation Tax Act 20104
In Schedule 2 to the Corporation Tax Act 2010 (transitionals and savings etc), for paragraph 64(6) substitute—
6
The relevant amount is an amount equal to so much of the rentals that—
a
become due on or after 13 November 2008, and
b
are due wholly or partly in respect of the period of account,
as would not reasonably be regarded as reflected in the rental earnings for that period of account.