BLM70530 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease lease: Condition B: exclusion of rent
In considering whether a particular sum is a 바카라 사이트˜major lump sum바카라 사이트™ you should first exclude any element which is 바카라 사이트˜rent바카라 사이트™. That does not prevent the balance from being a major lump sum if it satisfies the other conditions.
바카라 사이트˜Rent바카라 사이트™ is not expressly defined in the Schedule but the definition of a lease (see BLM70410) contains closing words which state that 바카라 사이트˜rent바카라 사이트™ shall be construed 바카라 사이트˜accordingly바카라 사이트™, that is in accordance with what has gone before. Since the definition of a lease is widely drawn, the term 바카라 사이트˜rent바카라 사이트™ should also be interpreted widely - to include payments for the hire of an asset, however labelled.
Example: a 바카라 사이트˜lease바카라 사이트™ is defined in terms which include the hire of an intangible on which royalties may be payable; those royalties should be regarded as rent for the purpose of the second condition. But you should resist any suggestion that 바카라 사이트˜rent바카라 사이트™ may include a sum which is not a hire payment or which is capital on first principles.