BLM74675 - ’Income-into-capital’ schemes and back loaded leases: Back Loaded leases: Chapter 3 lease subsequently comes within Chapter 2

Where a lease within Chapter 3 of Part 21 of CTA 2010 subsequently comes within Chapter 2 of Part 21 of CTA 2010, CTA10/S924 allows unused cumulative excesses to be carried forward to periods for which Chapter 2 applies - see BLM72015.