BLM70460 - 鈥業ncome-into-capital鈥� schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: consolidated accounts
In some circumstances the lessor may need to obtain details of the accounting treatment of the lease in group consolidated accounts (or exceptionally in the accounts of a parent company itself) from its parent or ultimate parent company. If problems occur in practice because a lessor cannot obtain the necessary information from the relevant 鈥榩arent undertaking鈥� and they cannot be solved locally, HMRC have told the Finance Leasing Association that they would be willing to look into the particular difficulty.