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HMRC internal manual

Business Leasing Manual

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: assignment to unconnected person

CTA10/S901(7) make it clear that, if following an assignment to an unconnected person (as defined at BLM70690), the lease again satisfies the conditions in CTA10/S902, then Chapter 2 applies to the assignee.