No versions valid at: 10/04/2003
Point in time view as at 10/04/2003. This version of this cross heading contains provisions that are not valid for this point in time.
Finance Act 2003, Cross Heading: Net present value of rent payable over term of lease is up to date with all changes known to be in force on or before 07 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Yn ddilys o 10/07/2003
3U.K.The net present value (v) of the rent payable over the term of a lease is calculated by applying the formula:
where—
ri is the rent payable (see paragraphs 4 and 5) in year i,
i is the first, second, third, etc year of the term,
n is the term of the lease (see paragraphs 6 and 7), and
T is the temporal discount rate (see paragraph 8).
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