| BLM70801 | Taxing
the’accountancy rental earnings’ |
| BLM70805 | Accountancy rental
earnings – definition |
| BLM70810 | Rental earnings |
| BLM70815 | Accountancy rental
earnings |
| BLM70820 | Accountancy rental
earnings – connected persons and consolidated accounts |
| BLM70825 | Normal rent |
| BLM70830 | Normal rent –
property income |
| BLM70835 | Normal rent –
trading income |
| BLM70845 | Negative depreciation
– new leases |
| BLM70850 | Period of account |
| BLM70855 | Periods of account
straddling 26 November 1996 |
| BLM70860 | Accountancy rental
earnings – when they accrue |
| BLM70865 | Normal rent – when
it accrues |
| BLM70870 | Comparing rental earnings
and normal rent |
| BLM70875 | Where accountancy rental
earnings and normal rent are the same |
| BLM70880 | Paragraph 5 –
approach in practice |
