BLM74645 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded: Back loaded leases: second condition - existence of written contract
One issue which arises in considering in particular whether the second requirement (see BLM74630) is satisfied is whether there was in existence a 바카라 사이트˜contract in writing for the lease바카라 사이트™ prior to 26 November 1996. In practice you may accept the provision of a detailed term sheet as a contract in writing for the lease even if it is arguable whether it amount to a binding agreement between the parties, see BLM74655.