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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: Back loaded leases: contents

  1. BLM74601
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: deferral of tax leases
  2. BLM74605
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: purpose
  3. BLM74610
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: definition of a lease within Chapter 3
  4. BLM74615
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: first condition - lease granted on or after 26 November 1996
  5. BLM74620
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: first condition - lease of real property
  6. BLM74625
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: alteration of lease granted before 26 November 1996
  7. BLM74630
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: second condition - post-25 November 1996 scheme
  8. BLM74635
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: second condition - terms of contract unconditional at 26/11/96
  9. BLM74640
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: second condition - terms of contract conditional at 26/11/96
  10. BLM74645
    ’Income-into-capital’ schemes and back loaded: Back loaded leases: second condition - existence of written contract
  11. BLM74650
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: second condition - material difference
  12. BLM74655
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: second condition requirements
  13. BLM74660
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: third condition - finance lease or loan
  14. BLM74665
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: fourth condition - a lease within Chapter 2 of Part 21 of CTA 2010
  15. BLM74670
    ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: computation of rentals
  16. BLM74675
    ’Income-into-capital’ schemes and back loaded leases: Back Loaded leases: Chapter 3 lease subsequently comes within Chapter 2