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HMRC internal manual

Business Leasing Manual

HM Revenue & Customs
, see all updates

‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: leases ceasing to come within Chapter 2

CTA10/S901 provides that once a lease has come within Part I at some point it remains subject to Chapter 2 of Part 21 of CTA 2010 until:

  • the lease is terminated; or
  • the lease is assigned to an unconnected person (see BLM70690).