Chwilio Deddfwriaeth

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Corporation Tax Act 2009

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

232Tenants under taxed leases treated as incurring expenses
This adran has no associated Nodiadau Esboniadol

(1)The tenant under a taxed lease is treated as incurring an expense of a revenue nature in respect of the premises subject to the taxed lease for each qualifying day.

(2)If there is more than one taxed receipt, this section applies separately in relation to each of them.

(3)A day is a “qualifying day”, in relation to a taxed receipt, if it falls within the receipt period of the taxed receipt.

(4)The amount of the expense for the qualifying day by reference to the taxed receipt is given by the formula—

where—

  • A is the unreduced amount of the taxed receipt, and

  • TRP is the number of days in the receipt period of the taxed receipt.

(5)This section is subject to sections 233 and 234 (restrictions on expenses where the additional calculation rule is relevant).

(6)For the meaning of expressions used in this section, see in particular—

  • section 228(6) (“receipt period”), and

  • section 230(2) to (4) (“unreduced amount”).

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