BLM70805 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Back loaded leases: accountancy rental earnings - definition
바카라 사이트˜Accountancy rental earnings바카라 사이트™ are defined in CTA10/SS897 and 898 in two stages. CTA10/S898 defines 바카라 사이트˜rental earnings바카라 사이트™ (see BLM70810). CTA10/S92& then defines 바카라 사이트˜accountancy rental earnings바카라 사이트™ (see BLM70815). 바카라 사이트˜Normal rent바카라 사이트™ is defined in CTA10/S896 (see BLM70825). Both accountancy rental earnings and normal rent are to be computed before any reduction in respect of bad debt relief. See BLM74000 for a detailed discussion of bad debt relief.