BLM72106 - Schedule 12 FA 1997: relief for set-offs against rentals: cumulative normal rental excess: contents

BLM72110Introduction
BLM72115Provisions for set-off
BLM72120Mechanics of relief
BLM72125Mechanics of relief – example
BLM72130Effect of assignment on cumulative excesses
BLM72135Change of status of lease
BLM72140Double taxation

 

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