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HMRC internal manual

Business Leasing Manual

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HM Revenue & Customs
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‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: contents

  1. BLM70426
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: lease must be a finance lease
  2. BLM70430
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition: leasing arrangements
  3. BLM70435
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition: finance lease accounting requirement
  4. BLM70440
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: lease treated as a loan
  5. BLM70445
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: lease treated as an operating lease
  6. BLM70455
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: foreign accounting standards
  7. BLM70460
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: consolidated accounts
  8. BLM70465
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: unincorporated lessors
  9. BLM70470
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: finance lease wrongly treated as operating lease
  10. BLM70475
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: different treatment in group consolidated accounts
  11. BLM70480
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: group consolidated accounts - 'materiality'
  12. BLM70485
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010: Condition A: deemed different treatment in group consolidated accounts
  13. BLM70490
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: circumstances in which deemed different treatment in consolidated accounts
  14. BLM70495
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: Deemed different treatment in group consolidated accounts - unincorporated lessors
  15. BLM70505
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: incorrect treatment in group consolidated accounts
  16. BLM70510
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: treatment in (unconsolidated) accounts of a connected person