BLM74660 - 鈥橧ncome-into-capital鈥� schemes and back loaded leases: Back loaded leases: third condition - finance lease or loan
皇冠体育app requirement here is that the condition in CTA10/S902(2) should be satisfied (see BLM70426). 皇冠体育app only modification is that it must be satisfied at some point on or after 26 November 1996. 皇冠体育app guidance in BLM70426 should be applied subject to this timing modification.