BLM73005 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Capital allowances: avoidance of balancing adjustments - 'major lump sum'
The provisions in CTA10/SS916-922 are triggered by the occurrence of an occasion on which a 바카라 사이트˜major lump sum바카라 사이트™, as defined in Condition B at CTA10/S902(5), becomes payable.
In summary, a major lump sum is a sum, excluding any element which is rent, which under GAAP is regarded as consisting partly of repayment of the lessor바카라 사이트™s investment in the leased asset and partly of return on that investment. It may be received not only by the lessor but also by a connected person of the lessor. See BLM70516 for more details.