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BLM71430 | ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: when exercisable

From HM Revenue & Customs · Business Leasing Manual

In an income-into-capital scheme purchase options may be exercisable:

  • at one or more dates during the term of the lease (to give Borrower a choice of repayment dates); or

  • on the occurrence of specified events during the term of the lease.