BLM00645 | Operating leases: contents

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

This page will be archived in February 2026, as the contents of the linked pages have been relocated elsewhere in this manual and will themselves be archived at the same date.