BLM70425 - 鈥業ncome-into-capital鈥� schemes and back loaded leases: Definition of a Chapter 2 of Part 21 CTA 2010 lease: Condition A: contents

  1. BLM70426
    Lease must be a finance lease
  2. BLM70430
    Leasing arrangements
  3. BLM70435
    Finance lease accounting requirement
  4. BLM70440
    Lease treated as a loan
  5. BLM70445
    Lease treated as an operating lease
  6. BLM70455
    Foreign accounting standards
  7. BLM70460
    Consolidated accounts
  8. BLM70465
    Unincorporated lessors
  9. BLM70470
    Finance lease wrongly treated as operating lease
  10. BLM70475
    Different treatment in group consolidated accounts
  11. BLM70480
    Group consolidated accounts 鈥� 鈥榤ateriality鈥�
  12. BLM70485
    Deemed different treatment in group consolidated accounts
  13. BLM70490
    Circumstances in which deemed different treatment in consolidated accounts
  14. BLM70495
    Deemed different treatment in group consolidated accounts 鈥� unincorporated lessors
  15. BLM70505
    Incorrect treatment in group consolidated accounts
  16. BLM70510
    Treatment in (unconsolidated) accounts of a connected person