BLM74335 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Lease changes: catching-up charge - 'existing' lease first comes within Chapter 2 of Part 21 of CTA 2010
A 바카라 사이트˜catching up바카라 사이트™ charge may be necessary when a 바카라 사이트˜pre-26 November 1996바카라 사이트™ lease first comes within Chapter 2 of Part 21 of CTA 2010 after 26 November 1996. CTA10/S923 deals with an 바카라 사이트˜pre-26 November 1996바카라 사이트™ lease which is not a Chapter 2 lease, when the test is initially applied as at 26 November 1996, but which later satisfies the conditions in CTA10/S902 and so becomes a Chapter 2 lease. CTA10/S923 imposes a 바카라 사이트˜catching up바카라 사이트™ charge at the point the conditions are first satisfied. Thereafter the other rules in Chapter 2 apply in the usual way.