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HMRC internal manual

Business Leasing Manual

’Income-into-capital’ schemes and back loaded leases: Capital allowances: allowances for costs relating to waste disposal sites and cemeteries

CTA10/S920 provides that where the lessor’s expenditure on the leased asset qualified for allowances under CTA09/SS142, 145 or 147(ITTOIA05/SS165, 168, or 170) (see BIM52500 onwards and BIM67400 onwards) a major lump sum is treated as a trading receipt, restricted if necessary to the deductions made under those provisions.