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Official guidance
Business Leasing Manual

BLM70005 · ‘Income-into-capital’ schemes and back loaded leases: Introduction to back-loaded leases

  • BLM70006 · ‘Income-into-capital’ schemes and back loaded leases: Legislation
  • BLM70010 · Why avoidance
  • BLM70015 · Pre-FA97/Sch 12
  • BLM70020 · Lessors' earnings within property income
  • BLM70025 · Lessors' within trading income
  • BLM70030 · Comparison of tax and commercial profit
  • BLM70035 · Worked example of commercial and tax profits pre FA97/Sch12
  • BLM70040 · Negative depreciation
  1. ‘Income-into-capital’ schemes and back loaded leases: Introduction to back-loaded leases: contents
  2. ‘Income-into-capital’ schemes and back loaded leases: Legislation

BLM70006 | ‘Income-into-capital’ schemes and back loaded leases: Legislation

From HM Revenue & Customs · Business Leasing Manual

Legislation

The following content refers to Part 21 CTA 2010. These provisions apply for Corporation Tax purposes but are mirrored for Income Tax Purposes in Part 11A ITA 2007. The equivalent provisions are listed below.

Part 21 CTA 2010Part 11A ITA 2007
Chapter 1Chapter 1
CTA10/s895ITA07/S614A
CTA10/S896ITA07/S614AA
CTA10/S897ITA07/S614AB
CTA10/S898ITA07/S614AC
Chapter 2Chapter 2
CTA10/S899ITA07/S614B
CTA10/S900ITA07/S614BA
CTA10/S901ITA07/S614BB
CTA10/S902ITA07/S614BC
CTA10/S903ITA07/S614BD
CTA10/S904ITA07/S614BE
CTA10/S905ITA07/S614BF
CTA10/S906ITA07/S614BG
CTA10/S907ITA07/S614BH
CTA10/S908ITA07/S614BI
CTA10/S909ITA07/S614BJ
CTA10/S910ITA07/S614BK
CTA10/S911ITA07/S614BL
CTA10/S912ITA07/S614BM
CTA10/S913ITA07/S614BN
CTA10/S914ITA07/S614BO
CTA10/S915ITA07/S614BP
CTA10/S916ITA07/S614BQ
CTA10/S917ITA07/S614BR
CTA10/S918ITA07/S614BS
CTA10/S919ITA07/S614BT
CTA10/S920ITA07/S614BU
CTA10/S921ITA07/S614BV
CTA10/S922ITA07/S614BW
CTA10/S923ITA07/S614BX
CTA10/S924ITA07/S614BY
Chapter 3Chapter 3
CTA10/S925ITA07/S614C
CTA10/S926ITA07/S614CA
CTA10/S927ITA07/S614CB
CTA10/S928ITA07/S614CC
CTA10/S929ITA07/S614CD
Chapter 4Chapter 4
CTA10/S930ITA07/S614D
CTA10/S931ITA07/S614DA
CTA10/S932ITA07/S614DB
CTA10/S933ITA07/S614DC
CTA10/S934ITA07/S614DD
CTA10/S935ITA07/S614DE
CTA10/S936ITA07/S614DF
CTA10/S937ITA07/S614DG
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