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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 of CTA 2010 lease: Condition D: contents

  1. BLM70561
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: ‘accountancy rental earnings' must exceed 'normal rent'
  2. BLM70565
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: when it must be satisfied
  3. BLM70570
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: meaning of 'accountancy rental earnings'
  4. BLM70575
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: definition of rental earnings
  5. BLM70580
    ‘Income-into-capital’ schemes and back loaded lease: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: definition of 'accountancy rental earnings'
  6. BLM70585
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: consolidated group accounts
  7. BLM70590
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: periods of account split by 26 November 1996
  8. BLM70595
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: comparison with normal rent
  9. BLM70600
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: normal rent
  10. BLM70605
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: computing normal rent within CT property income before 1 April 1998
  11. BLM70610
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: exception to CT property income spreading rule
  12. BLM70615
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: example of CT property income spreading rule, a worked example - part 1 of 2
  13. BLM70620
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: variation on example, part 2 of 2
  14. BLM70625
    ‘Income-into-capital’ schemes and back loaded lease: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: spreading rule
  15. BLM70635
    ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: whether 'negative depreciation' counts as 'normal rent'