BLM74300 - ’Income-into-capital’ schemes and back loaded leases: Lease changes: contents

  1. BLM74301
    Introduction
  2. BLM74305
    Effect of other changes in leasing arrangements
  3. BLM74310
    Affecting Chapter 2 lease
  4. BLM74315
    New operating lease becomes a finance lease
  5. BLM74320
    New Chapter 3 lease becomes a Chapter 2 lease
  6. BLM74325
    Existing operating lease becomes a Chapter 3 lease
  7. BLM74330
    Chapter 3 finance lease becomes an operating lease
  8. BLM74335
    Catching-up charge – ‘existing’ lease first comes within Chapter 2
  9. BLM74340
    Catching-up charge – terms of ‘existing’ finance lease changed
  10. BLM74345
    Catching-up charge – ‘existing’ operating lease becomes Chapter 2 lease
  11. BLM74350
    New lease first comes within Chapter 2 – no catching-up charge
  12. BLM74355
    Calculation of catching-up charge
  13. BLM74360
    Catching-up charge – deemed periods of account
  14. BLM74365
    Catching-up charge – deemed periods of account – cumulative excesses
  15. BLM74380
    Catching-up charge – consequences
  16. BLM74385
    Cumulative normal rental excess