The rules spreading rents within property income for
corporation tax for the purpose of FA97/Sch12/Para3(4) (see
BLM70605) do not apply for the purposes
of FA97/Sch12/Para5. A rental to which the lessor becomes entitled
at any time on 26 November 1996 is a rental of the period of
account deemed to begin on that date (see
BLM70850)
