| BLM74001 | Lessor’s rentals
within trading income |
| BLM74005 | Lessor’s rentals
within trading income – ineraction with excess reliefs |
| BLM74010 | Trading income –
example |
| BLM74015 | Reducing cumulative
accountancy rental excess |
| BLM74020 | Where accountancy rentals
exceeed normal rent |
| BLM74025 | Where the normal rent is
taxed |
| BLM74030 | Where the normal rent is
taxed – example |
| BLM74035 | Reducing cumulative
accountancy rental excess – general practical effect |
| BLM74040 | Reducing cumulative
accountancy rental excess – where there will be a practical
effect |
| BLM74045 | Trading income –
reducing cumulative normal rental excess |
