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Contents

Official guidance

Business Leasing Manual

BLM00001 · Introduction

Find in this level

BLM00002 · Leasing
BLM00200 · Lease accounting
BLM00300 · Lease taxation
BLM00600 · Commercial substance and structure
BLM00700 · Why lease
BLM01000 · Anti-avoidance rules

Introduction: contents
Introduction: Lease accounting: contents

BLM00200 | Introduction: Lease accounting: contents

From HM Revenue & Customs · Business Leasing Manual

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