BLM70000 - ‘Income-into-capital’ schemes and back loaded leases: contents

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

  1. BLM70005
    Introduction to backloaded leases
  2. BLM70200
    Introduction to ‘income-into-capital’ schemes
  3. BLM70400
    Definition of a Chapter 2 lease
  4. BLM70800
    Back loaded leases
  5. BLM71000
    Income into capital’ schemes
  6. BLM72000
    Relief for set-offs against rentals
  7. BLM73000
    Capital allowances
  8. BLM74000
    Bad debts
  9. BLM74300
    Lease changes
  10. BLM74600
    Chapter 3