BLM74600 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Back loaded leases: contents

  1. BLM74601
    Deferral of tax leases
  2. BLM74605
    Purpose
  3. BLM74610
    Definition of a lease within Chapter 3
  4. BLM74615
    First condition 바카라 사이트“ lease granted on or after 26 November 1996
  5. BLM74620
    First condition 바카라 사이트“ lease of real property
  6. BLM74625
    Alteration of lease granted before 26 November 1996
  7. BLM74630
    Second condition 바카라 사이트“ new scheme
  8. BLM74635
    Second condition 바카라 사이트“ terms of contract unconditional at 26/11/96
  9. BLM74640
    Second condition 바카라 사이트“ terms of contract conditional at 26/11/96
  10. BLM74645
    Second condition 바카라 사이트“ existence of written contract
  11. BLM74650
    Second condition 바카라 사이트“ material difference
  12. BLM74655
    Second condition requirements
  13. BLM74660
    Third condition 바카라 사이트“ finance lease or loan
  14. BLM74665
    Fourth condition 바카라 사이트“ a Chapter 2 lease
  15. BLM74670
    Computation of rentals
  16. BLM74675
    Chapter 3 lease subsequently comes within Chapter 2