BLM70006 - ‘Income-into-capital’ schemes and back loaded leases: Legislation
Legislation
The following content refers to Part 21 CTA 2010. These provisions apply for Corporation Tax purposes but are mirrored for Income Tax Purposes in Part 11A ITA 2007. The equivalent provisions are listed below.
| Part 21 CTA 2010 | Part 11A ITA 2007 |
|---|---|
| Chapter 1 | Chapter 1 |
| CTA10/s895 | ITA07/S614A |
| CTA10/S896 | ITA07/S614AA |
| CTA10/S897 | ITA07/S614AB |
| CTA10/S898 | ITA07/S614AC |
| Chapter 2 | Chapter 2 |
| CTA10/S899 | ITA07/S614B |
| CTA10/S900 | ITA07/S614BA |
| CTA10/S901 | ITA07/S614BB |
| CTA10/S902 | ITA07/S614BC |
| CTA10/S903 | ITA07/S614BD |
| CTA10/S904 | ITA07/S614BE |
| CTA10/S905 | ITA07/S614BF |
| CTA10/S906 | ITA07/S614BG |
| CTA10/S907 | ITA07/S614BH |
| CTA10/S908 | ITA07/S614BI |
| CTA10/S909 | ITA07/S614BJ |
| CTA10/S910 | ITA07/S614BK |
| CTA10/S911 | ITA07/S614BL |
| CTA10/S912 | ITA07/S614BM |
| CTA10/S913 | ITA07/S614BN |
| CTA10/S914 | ITA07/S614BO |
| CTA10/S915 | ITA07/S614BP |
| CTA10/S916 | ITA07/S614BQ |
| CTA10/S917 | ITA07/S614BR |
| CTA10/S918 | ITA07/S614BS |
| CTA10/S919 | ITA07/S614BT |
| CTA10/S920 | ITA07/S614BU |
| CTA10/S921 | ITA07/S614BV |
| CTA10/S922 | ITA07/S614BW |
| CTA10/S923 | ITA07/S614BX |
| CTA10/S924 | ITA07/S614BY |
| Chapter 3 | Chapter 3 |
| CTA10/S925 | ITA07/S614C |
| CTA10/S926 | ITA07/S614CA |
| CTA10/S927 | ITA07/S614CB |
| CTA10/S928 | ITA07/S614CC |
| CTA10/S929 | ITA07/S614CD |
| Chapter 4 | Chapter 4 |
| CTA10/S930 | ITA07/S614D |
| CTA10/S931 | ITA07/S614DA |
| CTA10/S932 | ITA07/S614DB |
| CTA10/S933 | ITA07/S614DC |
| CTA10/S934 | ITA07/S614DD |
| CTA10/S935 | ITA07/S614DE |
| CTA10/S936 | ITA07/S614DF |
| CTA10/S937 | ITA07/S614DG |