BLM74630 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Back loaded leases: second condition - post-25 November 1996 scheme
A 바카라 사이트˜post-25 November 1996 scheme바카라 사이트™ is defined in CTA10/S930(1) as the lease of an asset which is not an 바카라 사이트˜pre-26 November 1996 scheme바카라 사이트™. CTA10/S903(2)-(3) then define an existing scheme. A lease counts as an 바카라 사이트˜pre-26 November 1996바카라 사이트™ if there was a written contract for the lease prior to 26 November 1996 and it further satisfies one or other of two requirements (see BLM74635 and BLM74640).