| FLM34.01 | Schedule 12 FA 1997: bad and doubtful debts: lessor's rentals
within Schedule D Case I
|
| FLM34.02 | Bad and doubtful debts: lessor's rentals within Schedule D Case
I: interaction with excess reliefs
|
| FLM34.04 | Bad debts: Schedule D Case I: Example
|
| FLM34.07 | Bad debts: reducing cumulative accountancy rental excess
|
| FLM34.09 | Bad debts deduction: where accountancy rentals exceed normal
rent
|
| FLM34.10 | Bad debts deduction: where the normal rent is taxed
|
| FLM34.13 | Bad debts deduction: where the normal rent is taxed: example
|
| FLM34.15 | Bad debts: reducing cumulative accountancy rental excess:
general practical effect
|
| FLM34.16 | Bad debts: reducing cumulative accountancy rental excess: where
there will be a practical effect
|
| FLM34.18 | Bad debts: Schedule D Case I: reducing cumulative normal rental
excess
|
| FLM34.22 | Bad debts: Schedule A lessors: periods before 1 April 1998
|
| FLM34.23 | Bad debts: Schedule A: periods before 1 April 1998: computing
accountancy rental earnings and normal rent
|
| FLM34.24 | Bad debts: Schedule A: periods before 1 April 1998: computing
accountancy rental earnings and normal rent -
|
| FLM34.26 | Bad debts: Schedule A lessors: periods before 1 April 1998:
computing relief
|
| FLM34.27 | Bad debts: Schedule A lessors: periods before 1 April 1998:
Part II leases
|
| FLM34.28 | Bad debts: Schedule A lessors: periods from 1 April 1998
|
