BLM70700 - 鈥業ncome-into-capital鈥� schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: assignment to connected person - taking over cumulative excesses
Some (but by no means all) assignees who are connected persons will be entitled to take over unused 鈥榗umulative accountancy rental excess鈥� and 鈥榗umulative normal rental excess鈥� from the assignee under CTA10/S916 - see BLM72000 onwards for details.