BLM21300 | Defining long funding leases: funding leases that are not long funding leases: excluded leases: contentsFrom HM Revenue & Customs · Business Leasing ManualDetailsContents2 entriesBLM21301Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: background plant or machinery: contentsBLM21600defining long funding leases: funding leases that are not long funding leases: excluded leases: low percentage valuePrevious