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BLM71400 | ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: contents

From HM Revenue & Customs · Business Leasing Manual

Contents11 entries

  1. BLM71401’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: object of the purchase option
  2. BLM71405’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: cases with no sale-and-leaseback
  3. BLM71410’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: leaseback by bank to borrower
  4. BLM71415’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: leaseback rental profile
  5. BLM71420’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: options for borrower to get asset back
  6. BLM71425’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: granted to
  7. BLM71430’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: when exercisable
  8. BLM71435’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: option price
  9. BLM71440’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: no formal option
  10. BLM71445’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: put options
  11. BLM71450’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: variations