- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (17/07/2012)
- Gwreiddiol (Fel y'i Deddfwyd)
Corporation Tax Act 2010
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Corporation Tax Act 2010, Section 905 is up to date with all changes known to be in force on or before 07 November 2024. 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.
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905Current lessor taxed by reference to accountancy rental earningsU.K.
This
adran has no associated
Nodiadau Esboniadol
(1)This section applies if, in the case of any period of account of the current lessor (“L”)—
(a)this Chapter applies in relation to 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.
(2)For corporation tax purposes, L is treated as if in that period of account L had been entitled to, and there had arisen to L, rent from the lease of an amount equal to those accountancy rental earnings (instead of the normal rent referred to in subsection (1)(b)).
(3)Such rent from the lease of an asset is treated for corporation 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 L had become entitled to it as it accrued.
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