BLM70230 - 바카라 사이트˜Income-into-capital바카라 사이트™ schemes and back loaded leases: Introduction to 'income-into-capital' schemes: Chapter 3 of Part 21 of CTA 2010 - back-loaded finance leases
Chapter 3 of Part 21 of CTA 2010 is concerned with the deferral of tax generated by back-loaded finance leases. These are leases where the rentals start low and increase over time. At the end of the day the lessor gets back the full capital cost of the asset (the 바카라 사이트˜loan바카라 사이트™) plus a commercial rate of interest. The interest charge is more than under a conventional 바카라 사이트˜straight-line바카라 사이트™ lease (where the rental payments are constant). This is because the 바카라 사이트˜loan바카라 사이트™ is not repaid as fast and so the interest charge is larger.