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Finance Act 2009

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Changes over time for: Paragraph 6

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Point in time view as at 17/07/2013.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. Help about Changes to Legislation

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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 F1... 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.

Textual Amendments

F1Words in Sch. 33 para. 6(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 718(4), 3 Pt. 1 (with Sch. 2)

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