BLM74325 - 바카라 사이트™Income-into-capital바카라 사이트™ schemes and back loaded leases: Lease changes: existing operating lease becomes a lease within Chapter 3 of Part 21 of CTA 2010
Where a 바카라 사이트˜pre-26 November 1996바카라 사이트™ operating lease becomes a finance lease Part 21 of CTA 2010 does not apply unless the lease also falls within Chapter 2 of Part 21 (in which case, see BLM74335). Chapter 3 of Part 21 does not apply to leases which count as 바카라 사이트˜pre-26 November 1996 schemes바카라 사이트™ even if the terms are changed after 26 November 1996.
You should report any case, where an attempt is made to exploit the protection from Chapter 3 of Part 21 afforded to 바카라 사이트˜pre-26 November 1996바카라 사이트™ leases by changing the terms of an operating lease to make it a finance lease with a back-loaded rental profile, to CS&TD.