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Contents

Official guidance

Business Leasing Manual

BLM23000 · Defining long funding leases: commencement and transition

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BLM23005 · LFLs: commencement and transition: introduction
BLM23010 · LFLs: commencement and transition: basic rules: FA06/Sch8/Para15
BLM23015 · LFLs: commencement and transition: transitional rules: FA06/Sch8/Para15
BLM23020 · LFLs: commencement and transition: coming within the charge to tax on or after 1 April 2006
BLM23025 · LFLs: commencement and transition: excepted leases: FA06/Sch8/Para 17
BLM23030 · LFLs: commencement and transition: excepted leases: extended time limits: FA06/Sch8/Para 18
BLM23035 · LFLs: commencement and transition: excepted leases: extended time limits: abnormal events: FA06/Sch8/Para 19
BLM23039 · Pre-existing heads of agreement
BLM23085 · LFLs: commencement and transition: expenditure incurred before 19 July 2006

Defining long funding leases: commencement and transition: contents
LFLs: commencement and transition: introduction

BLM23005 | LFLs: commencement and transition: introduction

From HM Revenue & Customs · Business Leasing Manual

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