| Consolidated | Parent | ||||
|---|---|---|---|---|---|
| 2005 | 2004 | 2005 | 2004 | ||
| £m | £m | £m | £m | ||
| Trade debtors | 38.6 | 37.3 | |||
| Amounts owed by Group companies | 125.6 | 61.4 | |||
| Amounts owed by joint ventures | 0.8 | 0.3 | 0.8 | 0.3 | |
| Corporation tax | 22.3 | 24.5 | 12.0 | ||
| Prepayments and accrued income | 59.7 | 30.2 | 0.6 | 1.1 | |
| 121.4 | 67.8 | 151.5 | 74.8 | ||
Included in prepayments and accrued income is an amount of £54.9m (2004: £27.6m), relating to lease incentives which are amortised over the period to the next open market rent review, as well as fixed and minimum guaranteed rent reviews which are spread over the lease term.