Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 898 is up to date with all changes known to be in force on or before 28 June 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)In this Part “the rental earnings” for any period in respect of a lease of an asset in the case of any person or any consolidated group accounts is the amount specified in subsection (2).
(2)That amount is the amount that falls for accounting purposes to be treated, in accordance with generally accepted accounting practice, as the gross return for that period on investment in respect of a finance lease or loan in respect of the leasing arrangements.
(3)For the meaning of “for accounting purposes”, see section 937.
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