BLM70570 - 鈥業ncome-into-capital鈥� schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition D: meaning of 'accountancy rental earnings'
鈥楢ccountancy rental earnings鈥� are defined in CTA10/Ss897 and 898 in two stages:
- CTA10/S898 defines 鈥榬ental earnings鈥� - see BLM70575.
- CTA10/S897 then defines 鈥榓ccountancy rental earnings鈥� - see BLM70580.