4. 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.”.