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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: contents

  1. BLM71401
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: object of the purchase option
  2. BLM71405
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: cases with no sale-and-leaseback
  3. BLM71410
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: leaseback by bank to borrower
  4. BLM71415
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: leaseback rental profile
  5. BLM71420
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: options for borrower to get asset back
  6. BLM71425
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: granted to
  7. BLM71430
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: when exercisable
  8. BLM71435
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: option price
  9. BLM71440
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: no formal option
  10. BLM71445
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: put options
  11. BLM71450
    ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: variations