BLM70700 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: assignment to connected person - taking over cumulative excesses
Some (but by no means all) assignees who are connected persons will be entitled to take over unused 바카라 사이트˜cumulative accountancy rental excess바카라 사이트™ and 바카라 사이트˜cumulative normal rental excess바카라 사이트™ from the assignee under CTA10/S916 - see BLM72000 onwards for details.