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Business Leasing Manual

HM Revenue & Customs
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‘Income-into-capital’ schemes and back loaded leases: Legislation


The following content refers to Part 21 CTA 2010. These provisions apply for Corporation Tax purposes but are mirrored for Income Tax Purposes in Part 11A ITA 2007. The equivalent provisions are listed below.

  ## Part 21 CTA 2010 ## Part 11A ITA 2007
  Chapter 1 Chapter 1
  CTA10/s895 ITA07/S614A
  CTA10/S896 ITA07/S614AA
  CTA10/S897 ITA07/S614AB
  CTA10/S898 ITA07/S614AC
  Chapter 2 Chapter 2
  CTA10/S899 ITA07/S614B
  CTA10/S900 ITA07/S614BA
  CTA10/S901 ITA07/S614BB
  CTA10/S902 ITA07/S614BC
  CTA10/S903 ITA07/S614BD
  CTA10/S904 ITA07/S614BE
  CTA10/S905 ITA07/S614BF
  CTA10/S906 ITA07/S614BG
  CTA10/S907 ITA07/S614BH
  CTA10/S908 ITA07/S614BI
  CTA10/S909 ITA07/S614BJ
  CTA10/S910 ITA07/S614BK
  CTA10/S911 ITA07/S614BL
  CTA10/S912 ITA07/S614BM
  CTA10/S913 ITA07/S614BN
  CTA10/S914 ITA07/S614BO
  CTA10/S915 ITA07/S614BP
  CTA10/S916 ITA07/S614BQ
  CTA10/S917 ITA07/S614BR
  CTA10/S918 ITA07/S614BS
  CTA10/S919 ITA07/S614BT
  CTA10/S920 ITA07/S614BU
  Chapter 2 (cont) Chapter 2 (cont)
  CTA10/S921 ITA07/S614BV
  CTA10/S922 ITA07/S614BW
  CTA10/S923 ITA07/S614BX
  CTA10/S924 ITA07/S614BY
  Chapter 3 Chapter 3
  CTA10/S925 ITA07/S614C
  CTA10/S926 ITA07/S614CA
  CTA10/S927 ITA07/S614CB
  CTA10/S928 ITA07/S614CC
  CTA10/S929 ITA07/S614CD
  Chapter 4 Chapter 4
  CTA10/S930 ITA07/S614D
  CTA10/S931 ITA07/S614DA
  CTA10/S932 ITA07/S614DB
  CTA10/S933 ITA07/S614DC
  CTA10/S934 ITA07/S614DD
  CTA10/S935 ITA07/S614DE
  CTA10/S936 ITA07/S614DF
  CTA10/S937 ITA07/S614DG