BLM70540 - 鈥業ncome-into-capital schemes鈥� and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition B: return on investment
A 鈥榤ajor lump sum鈥� must also include for accounting purposes a part which is treated under normal accountancy practice as 鈥榬eturn on investment in respect of a finance lease鈥�. In general you should view any part of a prospective major lump sum which is neither 鈥榬ent鈥� nor repayment of investment in respect of the finance lease as 鈥榬eturn on investment鈥�. Accounting purposes and practice are to be understood as explained in BLM70445. Return on investment need not include the whole of that return; part is sufficient.