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BLM23000 | Defining long funding leases: commencement and transition: 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.

This page will be archived on 30 November 2025

Contents9 entries

  1. BLM23005LFLs: commencement and transition: introduction
  2. BLM23010LFLs: commencement and transition: basic rules: FA06/Sch8/Para15
  3. BLM23015LFLs: commencement and transition: transitional rules: FA06/Sch8/Para15
  4. BLM23020LFLs: commencement and transition: coming within the charge to tax on or after 1 April 2006
  5. BLM23025LFLs: commencement and transition: excepted leases: FA06/Sch8/Para 17
  6. BLM23030LFLs: commencement and transition: excepted leases: extended time limits: FA06/Sch8/Para 18
  7. BLM23035LFLs: commencement and transition: excepted leases: extended time limits: abnormal events: FA06/Sch8/Para 19
  8. BLM23039Defining long funding leases: commencement and transition: pre-existing heads of agreement: contents
  9. BLM23085LFLs: commencement and transition: expenditure incurred before 19 July 2006