BLM70650 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 of CTA 2010 lease: Condition E: the future event
The future event is that:
- the lessee or a person connected with the lessee: 바카라 사이트˜may acquire, whether directly or indirectly, the leased asset, or an asset representing the leased asset, from the lessor or a person connected with the lessor바카라 사이트™; and
- 바카라 사이트˜in connection with that acquisition the lessor or a person connected with him may receive, whether directly or indirectly, a qualifying lump sum from the lessee or a person connected with the lessee바카라 사이트™ (CTA10/S904(1)(a) and (b)).
Guidance on 바카라 사이트˜an asset representing a leased asset바카라 사이트™ is at BLM70655; on a 바카라 사이트˜qualifying lump sum바카라 사이트™ is at BLM70660; and on the meaning of 바카라 사이트˜directly or indirectly바카라 사이트™ is at BLM70665.