BLM74600 - ’Income-into-capital’ schemes and back loaded leases: Back loaded leases: contents

1. BLM74601

   Deferral of tax leases
2. BLM74605

   Purpose
3. BLM74610

   Definition of a lease within Chapter 3
4. BLM74615

   First condition – lease granted on or after 26 November 1996
5. BLM74620

   First condition – lease of real property
6. BLM74625

   Alteration of lease granted before 26 November 1996
7. BLM74630

   Second condition – new scheme
8. BLM74635

   Second condition – terms of contract unconditional at 26/11/96
9. BLM74640

   Second condition – terms of contract conditional at 26/11/96
10. BLM74645

    Second condition – existence of written contract
11. BLM74650

    Second condition – material difference
12. BLM74655

    Second condition requirements
13. BLM74660

    Third condition – finance lease or loan
14. BLM74665

    Fourth condition – a Chapter 2 lease
15. BLM74670

    Computation of rentals
16. BLM74675

    Chapter 3 lease subsequently comes within Chapter 2