BLM74600 - 鈥橧ncome-into-capital鈥� schemes and back loaded leases: Back loaded leases: contents

  1. BLM74601
    Deferral of tax leases
  2. BLM74605
    Purpose
  3. BLM74610
    Definition of a lease within Chapter 3
  4. BLM74615
    First condition 鈥� lease granted on or after 26 November 1996
  5. BLM74620
    First condition 鈥� lease of real property
  6. BLM74625
    Alteration of lease granted before 26 November 1996
  7. BLM74630
    Second condition 鈥� new scheme
  8. BLM74635
    Second condition 鈥� terms of contract unconditional at 26/11/96
  9. BLM74640
    Second condition 鈥� terms of contract conditional at 26/11/96
  10. BLM74645
    Second condition 鈥� existence of written contract
  11. BLM74650
    Second condition 鈥� material difference
  12. BLM74655
    Second condition requirements
  13. BLM74660
    Third condition 鈥� finance lease or loan
  14. BLM74665
    Fourth condition 鈥� a Chapter 2 lease
  15. BLM74670
    Computation of rentals
  16. BLM74675
    Chapter 3 lease subsequently comes within Chapter 2