BLM70425 - ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: contents

1. BLM70426

   Lease must be a finance lease
2. BLM70430

   Leasing arrangements
3. BLM70435

   Finance lease accounting requirement
4. BLM70440

   Lease treated as a loan
5. BLM70445

   Lease treated as an operating lease
6. BLM70455

   Foreign accounting standards
7. BLM70460

   Consolidated accounts
8. BLM70465

   Unincorporated lessors
9. BLM70470

   Finance lease wrongly treated as operating lease
10. BLM70475

    Different treatment in group consolidated accounts
11. BLM70480

    Group consolidated accounts – ‘materiality’
12. BLM70485

    Deemed different treatment in group consolidated accounts
13. BLM70490

    Circumstances in which deemed different treatment in consolidated accounts
14. BLM70495

    Deemed different treatment in group consolidated accounts – unincorporated lessors
15. BLM70505

    Incorrect treatment in group consolidated accounts
16. BLM70510

    Treatment in (unconsolidated) accounts of a connected person