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BLM21301 | Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: background plant or machinery: 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.

Contents11 entries

  1. BLM21305Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: CAA01/S70R
  2. BLM21310Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: requirement to lease with land
  3. BLM21315Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: requirement to be affixed to or otherwise installed in or on land
  4. BLM21320Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: meaning of background plant or machinery
  5. BLM21325Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: supporting definition in SI2007/303
  6. BLM21330Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: examples of background plant or machinery
  7. BLM21335Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: plant or machinery treated as background plant or machinery
  8. BLM21340Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: plant or machinery that is not to be treated as background plant or machinery
  9. BLM21345Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: order of priority within the regulations
  10. BLM21400Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: residential property
  11. BLM21500Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: disqualifications