BLM70490 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition A: circumstances in which deemed different treatment in consolidated accounts
The effect of CTA10/S935 (see BLM70485) is that consolidated group accounts in accordance with GAAP are only deemed into existence where you can identify a company incorporated outside the UK which comes within the definition of a 바카라 사이트˜parent undertaking바카라 사이트™ (CTA10/S935(3)).
In practice this situation is most likely to arise where the lessor is the UK resident subsidiary of a foreign parent company (which would not be subject to the UK Companies Act detailed accounting requirements).