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BLM20000 | Defining long funding leases: contents

From HM Revenue & Customs · Business Leasing Manual

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.

FA 2006 introduced a new regime for taxing certain leases. It introduced a new concept– the “long funding lease”. This section describes how to identify a long funding lease.

Contents10 entries

  1. BLM20005Defining long funding leases: introduction: contents
  2. BLM20100Defining long funding leases: basic definition: contents
  3. BLM20200Defining long funding leases: the three tests: contents
  4. BLM20300Defining long funding leases: plant or machinery leased with other assets: contents
  5. BLM20400Defining long funding leases: exclusions from the definition of funding lease: contents
  6. BLM20500Defining long funding leases: funding leases that are not long funding leases: contents
  7. BLM22000Defining long funding leases: amendments, transfers and assignments: contents
  8. BLM23000Defining long funding leases: commencement and transition: contents
  9. BLM24000Defining long funding leases: election: contents
  10. BLM25000Defining long funding leases: miscellaneous definitions: contents