
Print Options
PrintThe Whole
Act
PrintThe Whole
Schedule
PrintThis
Section
only
Changes over time for: Paragraph 6


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 17/07/2013.
Changes to legislation:
Finance Act 2009, Paragraph 6 is up to date with all changes known to be in force on or before 06 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.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
This
adran has no associated
Nodiadau Esboniadol
6(1)For the purpose of calculating the profits of the lessor under the lease for a period of account—U.K.
(a)that ends on or after the relevant date, and
(b)that is not within paragraph 5(2),
treat the lessor as receiving for that period of account income attributable to the lease of an amount equal to the relevant amount (in addition to any amount brought into account under ... section 148A(2) of ITTOIA 2005).
(2)The “relevant amount” is an amount equal to so much of the rentals as—
(a)become due on or after the relevant date, 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.
(3)If any rental is paid for a period (“the rental period”) which—
(a)begins before the relevant date, or
(b)is not wholly within the period of account,
for the purposes of sub-paragraph (2) treat the amount of that rental as equal to the amount apportioned (on a time basis) in respect of so much of the rental period as falls on or after the relevant date and within the period of account.
Yn ôl i’r brig