FA97/Sch12/Para13 also requires any cumulative normal rental
excess to be computed using the same assumptions about periods of
account and bad debts as the cumulative accounting rental excess
which is the measure of the catching-up charge. Where,
exceptionally, there is such a cumulative normal rental excess at
the time the lease first comes within Part II it may be carried
forward in the same way as ordinary cumulative normal rental
excess.
