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BLM70515 | ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: contents

From HM Revenue & Customs · Business Leasing Manual

Contents7 entries

  1. BLM70516‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: the major lump sum
  2. BLM70520‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: leasing arrangements
  3. BLM70525‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: connected persons
  4. BLM70530‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease lease: Condition B: exclusion of rent
  5. BLM70535‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: repayment of investment
  6. BLM70540‘Income-into-capital schemes’ and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: return on investment
  7. BLM70545‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: approach in practice