Finance Leasing Manual - FLM31.60

Fourth condition: meaning of 'accountancy rental earnings'

'Accountancy rental earnings' are defined in Paragraphs phs 21 and 22 Schedule 12 FA 1997 in two stages.


  • Paragraph 22 defines 'rental earnings' - see FLM31.61.
  • Paragraph 21 then defines 'accountancy rental earnings' - see FLM31.62.

 

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