- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (21/07/2008)
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Finance Act 1997
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- Deddfau Cyhoeddus Cyffredinol y Deyrnas Unedig
- 1997 c. 16
- SCHEDULE 12
- Part I
- Current lessor to be...
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Nodweddion Uwch
- Dangos Graddfa Ddaearyddol(e.e. Lloegr, Cymru, Yr Alban aca Gogledd Iwerddon)
- Dangos Llinell Amser Newidiadau
Rhagor o Adnoddau
Changes over time for: Cross Heading: Current lessor to be taxed by reference to accountancy rental earnings
Version Superseded: 01/04/2010
Alternative versions:
- 19/03/1997- Amendment
- 21/07/2008
Point in time - 01/04/2010- Amendment
Status:
Point in time view as at 21/07/2008.
Changes to legislation:
There are currently no known outstanding effects for the Finance Act 1997, Cross Heading: Current lessor to be taxed by reference to accountancy rental earnings.
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Current lessor to be taxed by reference to accountancy rental earningsU.K.
5(1)Where, in the case of any period of account of the current lessor,—U.K.
(a)this Part of this Schedule applies in the case of the lease, and
(b)the accountancy rental earnings in respect of the lease for that period of account exceed the normal rent for that period,
he shall be treated for tax purposes as if in that period of account he had been entitled to, and there had arisen to him, rent from the lease of an amount equal to those accountancy rental earnings (instead of the normal rent referred to in paragraph (b) above).
(2)Where a person is treated under sub-paragraph (1) above as if he had in a period of account been entitled to, and there had arisen to him, any rent from a lease of an asset, the rent shall be treated for tax purposes—
(a)as if it had accrued at an even rate throughout so much of the period of account as falls within the period for which the asset is leased; and
(b)as if that person had become entitled to it as it accrued.
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