Introduction Overview Overview Section 913: Relief for bad debts: reduction of cumulative normal rental excess
2707.This section deals with the interaction of bad debt deductions and relief for cumulative normal rental excess under section 910. It is based on paragraph 10(1) to(4) and (7) of Schedule 12 to FA 1997.
2708.As with section 911, the rationale is that the relief should only represent an excess of normal rent over accountancy rental earnings which have effectively been brought into account for tax and that the relief should only be given against rents similarly brought into account.
2709.The structure of the detailed rules is identical with that in section 911.