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HMRC internal manual

Business Leasing Manual

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HM Revenue & Customs
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’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.