SolvedBLM70680 | ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: leases ceasing to come within Chapter 2
From HM Revenue & Customs · Business Leasing Manual
CTA10/S901 provides that once a lease has come within Part I at some point it remains subject to Chapter 2 of Part 21 of CTA 2010 until:
the lease is terminated; or
the lease is assigned to an unconnected person (see BLM70690).