BLM70006 - ‘Income-into-capital� schemes and back loaded leases: Legislation

Legislation

»Ê¹ÚÌåÓýapp following content refers to Part 21 CTA 2010. »Ê¹ÚÌåÓýappse provisions apply for Corporation Tax purposes but are mirrored for Income Tax Purposes in Part 11A ITA 2007. »Ê¹ÚÌåÓýapp equivalent provisions are listed below.

Part 21 CTA 2010 Part 11A ITA 2007
Chapter 1 Chapter 1
CTA10/s895 ITA07/S614A
CTA10/S896 ITA07/S614AA
CTA10/S897 ITA07/S614AB
CTA10/S898 ITA07/S614AC
Ìý Ìý
Chapter 2 Chapter 2
CTA10/S899 ITA07/S614B
CTA10/S900 ITA07/S614BA
CTA10/S901 ITA07/S614BB
CTA10/S902 ITA07/S614BC
CTA10/S903 ITA07/S614BD
CTA10/S904 ITA07/S614BE
CTA10/S905 ITA07/S614BF
CTA10/S906 ITA07/S614BG
CTA10/S907 ITA07/S614BH
CTA10/S908 ITA07/S614BI
CTA10/S909 ITA07/S614BJ
CTA10/S910 ITA07/S614BK
CTA10/S911 ITA07/S614BL
CTA10/S912 ITA07/S614BM
CTA10/S913 ITA07/S614BN
CTA10/S914 ITA07/S614BO
CTA10/S915 ITA07/S614BP
CTA10/S916 ITA07/S614BQ
CTA10/S917 ITA07/S614BR
CTA10/S918 ITA07/S614BS
CTA10/S919 ITA07/S614BT
CTA10/S920 ITA07/S614BU
CTA10/S921 ITA07/S614BV
CTA10/S922 ITA07/S614BW
CTA10/S923 ITA07/S614BX
CTA10/S924 ITA07/S614BY
Ìý Ìý
Chapter 3 Chapter 3
CTA10/S925 ITA07/S614C
CTA10/S926 ITA07/S614CA
CTA10/S927 ITA07/S614CB
CTA10/S928 ITA07/S614CC
CTA10/S929 ITA07/S614CD
Ìý Ìý
Chapter 4 Chapter 4
CTA10/S930 ITA07/S614D
CTA10/S931 ITA07/S614DA
CTA10/S932 ITA07/S614DB
CTA10/S933 ITA07/S614DC
CTA10/S934 ITA07/S614DD
CTA10/S935 ITA07/S614DE
CTA10/S936 ITA07/S614DF
CTA10/S937 ITA07/S614DG