BLM74310 | ’Income-into-capital’ schemes and back loaded leases: Lease changes: affecting a lease within Chapter 2 of Part 21 CTA 2010

A lease falling at any point (before or after 26 November 1996) within the definition of a lease within Chapter 2 of Part 21 of CTA 2010 stays within Chapter 2, whatever changes in the terms of the leasing arrangements or its accountancy treatment, until it is terminated or assigned to (broadly) an unconnected person (see BLM70680).