Finance Act 2009, Paragraph 5 is up to date with all changes known to be in force on or before 04 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.
5(1)F1...section 148A of ITTOIA 2005 (rental earnings) does not apply to a period of account within sub-paragraph (2).U.K.
(2)A period of account is within this sub-paragraph if—
(a)it begins on or after the relevant date, and
(b)no rentals due (wholly or partly) in respect of any part of the period of account were due under the lease before the relevant date.
Textual Amendments
F1Words in Sch. 33 para. 5(1) repealed (with effect in accordance with s. 1184(1) of the amending Act) by Corporation Tax Act 2010 (c. 4), s. 1184(1), Sch. 1 para. 718(3), 3 Pt. 1 (with Sch. 2)
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