Point in time view as at 01/04/2010.
Corporation Tax Act 2010, Section 906 is up to date with all changes known to be in force on or before 14 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)This section and sections 907 to 910 provide for reductions of the taxable rent of a current lessor (“L”) under a lease to which this Chapter applies.
(2)In this section and sections 907 to 910 “taxable rent”, in relation to a period of account of L, means the amount that would, apart from those sections, be treated for corporation tax purposes as rent from the lease that arises to L in that period of account for the purpose of determining L's liability to tax for the related accounting period or periods.
(3)The reductions of taxable rent under sections 907 to 910 depend on there being—
(a)a cumulative accountancy rental excess for the period of account of L in question, or
(b)a cumulative normal rental excess for the period of account of L in question.
(4)For the meaning of “cumulative accountancy rental excess” and “cumulative normal rental excess”, see sections 907 and 909 respectively.
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