{
  "url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-239",
  "json_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010/schedule-8/paragraph-239.json",
  "legislation": "ukpga/2010/8",
  "legislation_title": "Taxation (International and Other Provisions) Act 2010",
  "legislation_url": "https://openlegislation.uk/taxation-international-and-other-provisions-act-2010",
  "path": "schedule/8/paragraph/239",
  "kind": "paragraph",
  "number": "239",
  "heading": null,
  "text": "In Schedule 4 (index of defined expressions) at the appropriate places insert—\n“\naccountancy rental earnings (in Part 11A)\nsection 614AB(1)”\n“accountancy rental excess (in Chapter 2 of Part 11A)\nsection 614BH(1) to (4)”\n“accountancy rental excess (in Chapter 3 of Part 11A)\nsection 614BH(1) to (4), as it has effect as a result of section 614CD”\n“asset (in Part 11A)\nsection 614DG”\n“asset representing the leased asset (in Part 11A)\nsection 614DD”\n“cumulative accountancy rental excess (in Chapter 2 of Part 11A)\nsection 614BH(5)”\n“cumulative accountancy rental excess (in Chapter 3 of Part 11A)\nsection 614BH(5), as it has effect as a result of section 614CD”\n“cumulative normal rental excess (in Chapter 2 of Part 11A)\nsection 614BJ(5)”\n“cumulative normal rental excess (in Chapter 3 of Part 11A)\nsection 614BJ(5), as it has effect as a result of section 614CD”\n“the current lessor (in Part 11A)\nsection 614DG”\n“finance lessor (in Part 11A)\nsection 614DG”\n“for accounting purposes (in Part 11A)\nsection 614DG”\n“lease (in Part 11A)\nsection 614DG”\n“the leasing arrangements (in Part 11A)\nsection 614DG”\n“the lessee (in Part 11A)\nsection 614DG”\n“the lessor (in Part 11A)\nsection 614DG”\n“major lump sum (in Part 11A)\nsection 614BC(5)”\n“normal rent (in Part 11A)\nsection 614AA”\n“normal rental excess (in Chapter 2 of Part 11A)\nsection 614BJ(1) to (4)”\n“normal rental excess (in Chapter 3 of Part 11A)\nsection 614BJ(1) to (4), as it has effect as a result of section 614CD”\n“pay (in Part 11A)\nsection 614DG”\n“period of account (in Part 11A)\nsection 614DB(1) to (3)”\n“post-25 November 1996 scheme (in Part 11A)\nsection 614D(1)(b)”\n“pre-26 November 1996 scheme (in Part 11A)\nsection 614D(1)(a)”\n“related period of account (in Part 11A)\nsection 614DB(5)”\n“related tax year (in Part 11A)\nsection 614DB(4)”\n“rent (in Part 11A)\nsection 614DG”\n“the rental earnings (in Part 11A)\nsection 614AC”\n“sum (in Part 11A)\nsection 614DG\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/8/schedule/8/paragraph/239",
    "retrieved_at": "2026-10-29T09:10:17.008829+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}