BLM74040 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Bad debts: reducing cumulative accountancy rental excess - where there will be a practical effect
The cases where a CTA10/S911 restriction will have a practical effect are limited to those where:
- subsequent to the bad debt write off, the payment of rentals under the lease is resumed; or
- the lessor바카라 사이트™s outlay on the leased asset does not wholly qualify for capital allowances and capital losses can be recognised on its sale.