BLM70400 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: contents

  1. BLM70401
    Introduction
  2. BLM70405
    Computational effects
  3. BLM70410
    What counts as a lease of an asset
  4. BLM70415
    The five conditions
  5. BLM70420
    The five conditions to be satisfied simultaneously
  6. BLM70425
    Condition A
  7. BLM70515
    Condition B
  8. BLM70550
    Condition C
  9. BLM70560
    Condition D
  10. BLM70640
    Condition E
  11. BLM70680
    Leases ceasing to come within Chapter 2
  12. BLM70685
    Leases ceasing to be within Chapter 2 바카라 사이트“ assignments
  13. BLM70690
    Leases ceasing to be within Chapter 2 바카라 사이트“ connected persons
  14. BLM70695
    Assignment to unconnected person
  15. BLM70700
    Assignment to connected person 바카라 사이트“ taking over cumulative excesses
  16. BLM70705
    Leasing partnerships