SCHEDULES
SCHEDULE 10Sale etc of lessor companies etc
Part 3Leasing business carried on by a company in partnership
Adjustment of basic amount
31
1
The amount of the company's income under paragraph 23 is limited to the appropriate percentage of the basic amount.
2
The appropriate percentage is found by subtracting the company's relevant percentage share at the end of the day from its relevant percentage share at the start of the day.
3
In this paragraph “relevant percentage share” has the same meaning as it has for the purposes of paragraph 27.