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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
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’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: when exercisable

In an income-into-capital scheme purchase options may be exercisable:

  • at one or more dates during the term of the lease (to give Borrower a choice of repayment dates); or
  • on the occurrence of specified events during the term of the lease.