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Official guidance
Business Leasing Manual

BLM20200 · Defining long funding leases: the three tests

  • BLM20205 · CAA01/S70J
  • BLM20206 · The finance lease test
  • BLM20221 · The lease payments test
  • BLM20255 · The useful economic life test: CAA01/S70P
  1. Defining long funding leases: contents
  2. Defining long funding leases: the three tests: contents

BLM20200 | Defining long funding leases: the three tests: contents

From HM Revenue & Customs · Business Leasing Manual

Contents4 entries

  1. BLM20205Defining long funding leases: the three tests: CAA01/S70J
  2. BLM20206Defining long funding leases: the three tests: the finance lease test: contents
  3. BLM20221Defining long funding leases: the three tests: the lease payments test: contents
  4. BLM20255Defining long funding leases: the three tests: the useful economic life test: CAA01/S70P
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