Chwilio Deddfwriaeth

Chwiliad Uwch

Corporation Tax Act 2010

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

Meaning of expressions about rent

896Normal rent

(1)For the purposes of this Part, the “normal rent” in respect of a lease for a period of account of the lessor (“L”) is the amount specified in subsection (2).

(2)That amount is the amount that L would, apart from this Part, bring into account as rent from the lease that arises to L in that period of account for the purpose of determining L’s liability to corporation tax for the related accounting period or periods.

(3)For the meaning of “related accounting period”, see section 932(4).

897Accountancy rental earnings

(1)For the purposes of this Part, the “accountancy rental earnings” in respect of a lease for a period of account of the lessor (“L”) is the greatest of the amounts specified in subsection (2).

(2)Those amounts are—

(a)the rental earnings for that period in respect of the lease in L’s case,

(b)the rental earnings for that period in respect of the lease in the case of a person connected with L, and

(c)the rental earnings for that period in respect of the lease for the purposes of consolidated group accounts of a group of companies of which L is a member.

(3)For the meaning of “the rental earnings”, see section 898.

898Rental earnings

(1)In this Part “the rental earnings” for any period in respect of a lease of an asset in the case of any person or any consolidated group accounts is the amount specified in subsection (2).

(2)That amount is the amount that falls for accounting purposes to be treated, in accordance with generally accepted accounting practice, as the gross return for that period on investment in respect of a finance lease or loan in respect of the leasing arrangements.

(3)For the meaning of “for accounting purposes”, see section 937.

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