BLM74300 - 鈥橧ncome-into-capital鈥� schemes and back loaded leases: Lease changes: contents
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BLM74301Introduction
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BLM74305Effect of other changes in leasing arrangements
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BLM74310Affecting Chapter 2 lease
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BLM74315New operating lease becomes a finance lease
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BLM74320New Chapter 3 lease becomes a Chapter 2 lease
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BLM74325Existing operating lease becomes a Chapter 3 lease
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BLM74330Chapter 3 finance lease becomes an operating lease
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BLM74335Catching-up charge 鈥� 鈥榚xisting鈥� lease first comes within Chapter 2
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BLM74340Catching-up charge 鈥� terms of 鈥榚xisting鈥� finance lease changed
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BLM74345Catching-up charge 鈥� 鈥榚xisting鈥� operating lease becomes Chapter 2 lease
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BLM74350New lease first comes within Chapter 2 鈥� no catching-up charge
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BLM74355Calculation of catching-up charge
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BLM74360Catching-up charge 鈥� deemed periods of account
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BLM74365Catching-up charge 鈥� deemed periods of account 鈥� cumulative excesses
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BLM74380Catching-up charge 鈥� consequences
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BLM74385Cumulative normal rental excess