BLM70560 - ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: contents

1. BLM70561

   ‘Accountancy rental earnings’ must exceed ‘normal rent’
2. BLM70565

   When it must be satisfied
3. BLM70570

   Meaning of ‘accountancy rental earnings’
4. BLM70575

   Definition of rental earnings
5. BLM70580

   Definition of ‘accountancy rental earnings’
6. BLM70585

   Consolidated group accounts
7. BLM70590

   Periods of account split by 26 November 1996
8. BLM70595

   Comparison with normal rent
9. BLM70600

   Normal rent
10. BLM70605

    Computing normal rent within CT property income before 1 April 1998
11. BLM70610

    Exception to CT property income spreading rule
12. BLM70615

    Example of CT property income spreading rule
13. BLM70620

    Variation on example
14. BLM70625

    Spreading rule
15. BLM70635

    Whether ‘negative depreciation’ counts as ‘normal rent’