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  1. Home
  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 February 2025 - See all updates
  1. Back to contents
  2. BLM70000

BLM70200 - ‘Income-into-capital� schemes and back loaded leases: Introduction to 'income-into-capital' schemes: contents

  1. BLM70201
    Pre-FA97/Sch 12
  2. BLM70205
    Overview of Part 21 CTA 2010
  3. BLM70210
    Capital allowances overview
  4. BLM70215
    Chapter 2 of Part 21 � ‘income-into-capital� schemes
  5. BLM70220
    Chapter 2 of Part 21 � Capital allowances
  6. BLM70225
    Chapter 2 of Part 21 � consolidated accounts
  7. BLM70230
    Chapter 3 of Part 21 � back-loaded leases
  8. BLM70235
    Chapter 3 of Part 21 � overview of accountancy treatment
  9. BLM70240
    Example of main principles
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