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Where the accounts of a connected person or consolidated group accounts are (or would be) drawn up for a different period from those of the lessor CTA10/S931 makes provision for a process of time apportionment, if necessary, to reach comparable figures. Such an exercise will not be necessary if in a particular case some more accurate method is available.

In practice, there is unusually no need to substitute figures from consolidated or connected person accounts. »Ê¹ÚÌåÓýapp need is most likely to arise in a case where the lessor’s own accounts correctly show the lease as an operating lease but where it is reclassified as a finance lease from the wider perspective of the group.