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BLM70550 | ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition C: contents

From HM Revenue & Customs · Business Leasing Manual

Contents2 entries

  1. BLM70551‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition C: investment return not taxable as a normal rent
  2. BLM70555‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition C: definition of 'normal rent'