BLM70640 - ‘Income-into-capital’ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: contents

1. BLM70641

   Likelihood of disposal of asset
2. BLM70645

   Existence of 'arrangements' or 'circumstances'
3. BLM70650

   The future event
4. BLM70655

   Asset representing leased asset
5. BLM70660

   Qualifying lump sum
6. BLM70665

   Directly or indirectly'
7. BLM70670

   Arrangements' or 'circumstances'
8. BLM70675

   Arrangements and circumstances - general approach