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BLM70640 | ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: contents

From HM Revenue & Customs · Business Leasing Manual

Contents8 entries

  1. BLM70641‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: likelihood of disposal of asset
  2. BLM70645‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: existence of 'arrangements' or 'circumstances'
  3. BLM70650‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: the future event
  4. BLM70655‘Income-into-capital’ schemes and back loaded lease: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: asset representing leases asset
  5. BLM70660‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: qualifying lump sum
  6. BLM70665‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: 'directly or indirectly'
  7. BLM70670‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: 'arrangements' or 'circumstances'
  8. BLM70675‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: 'arrangements' and 'circumstances' - general approach