| BLM70561 | ‘Accountancy rental
earnings’ must exceed ‘normal rent’ |
| BLM70565 | When it must be
satisfied |
| BLM70570 | Meaning of
‘accountancy rental earnings’ |
| BLM70575 | Definition of rental
earnings |
| BLM70580 | Definition of
‘accountancy rental earnings’ |
| BLM70585 | Consolidated group
accounts |
| BLM70590 | Periods of account split
by 26 November 1996 |
| BLM70595 | Comparison with normal
rent |
| BLM70600 | Normal rent |
| BLM70605 | Computing normal rent
within CT property income before 1 April 1998 |
| BLM70610 | Exception to CT property
income spreading rule |
| BLM70615 | Example of CT property
income spreading rule |
| BLM70620 | Variation on example |
| BLM70625 | Schedule D Cases V or VI
– spreading rule |
| BLM70635 | Whether ‘negative
depreciation’ counts as ‘normal rent’ |
