BLM71410 - ’Income-into-capital’ schemes and back loaded leases: 'Income-into-capital' schemes: Purchase options: leaseback by bank to borrower

In an ‘income-into-capital’ scheme, soon after the Bank acquires the asset, it grants a lease or under-lease to:

• the original member company of the Borrower group which sold the asset to the Bank in the first place; or
• a person connected with that Borrower company.