BLM72085 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Relief for set-offs against rentals: part disposal of asset 'representing' leased asset
On a part disposal of an asset representing the leased asset, the amount of cumulative accountancy rental excess which is to be deducted is apportioned using the capital gains part disposal formula.