BLM70400 - ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: contents

1. BLM70401

   Introduction
2. BLM70405

   Computational effects
3. BLM70410

   What counts as a lease of an asset
4. BLM70415

   The five conditions
5. BLM70420

   The five conditions to be satisfied simultaneously
6. BLM70425

   Condition A
7. BLM70515

   Condition B
8. BLM70550

   Condition C
9. BLM70560

   Condition D
10. BLM70640

    Condition E
11. BLM70680

    Leases ceasing to come within Chapter 2
12. BLM70685

    Leases ceasing to be within Chapter 2 – assignments
13. BLM70690

    Leases ceasing to be within Chapter 2 – connected persons
14. BLM70695

    Assignment to unconnected person
15. BLM70700

    Assignment to connected person – taking over cumulative excesses
16. BLM70705

    Leasing partnerships