| FLM32.01 | Schedule 12 FA 1997: taxing the 'accountancy rental earnings'
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| FLM32.02 | Accountancy rental earnings: definition
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| FLM32.07 | Rental earnings
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| FLM32.10 | Accountancy rental earnings
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| FLM32.11 | Accountancy rental earnings: connected persons and consolidated
accounts
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| FLM32.14 | Normal rent
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| FLM32.16 | Normal rent: Schedule A
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| FLM32.17 | Normal rent: Schedule D Case I
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| FLM32.18 | Negative depreciation
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| FLM32.19 | negative depreciation: new leases
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| FLM32.20 | Period of account
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| FLM32.21 | Periods of account straddling 26 November 1996
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| FLM32.23 | Accountancy rental earnings: when they accrue
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| FLM32.25 | Normal rent: when it accrues
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| FLM32.27 | Comparing accountancy rental earnings and normal rent
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| FLM32.28 | Where accountancy rental earnings and normal rent are the same
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| FLM32.30 | Paragraph 5 Schedule 12: approach in practice
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