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BLM23039 | Defining long funding leases: commencement and transition: pre-existing heads of agreement: 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. BLM23040Defining long funding leases: commencement and transition: pre-existing heads of agreement: outline
  2. BLM23045Defining long funding leases: commencement and transition: pre-existing heads of agreement: written agreement
  3. BLM23050Defining long funding leases: commencement and transition: pre-existing heads of agreement: lessee's side, lessor's side and lessee
  4. BLM23055Defining long funding leases: commencement and transition: pre-existing heads of agreement: description of asset
  5. BLM23060Defining long funding leases: commencement and transition: pre-existing heads of agreement: relating to two or more assets (FA06/Sch8/Para25)
  6. BLM23065Defining long funding leases: commencement and transition: pre-existing heads of agreement: relating to two or more assets, examples
  7. BLM23070Defining long funding leases: commencement and transition: pre-existing heads of agreement: under construction
  8. BLM23075Defining long funding leases: commencement and transition: pre-existing heads of agreement: construction of software
  9. BLM23080LFLs: commencement and transition: lease not materially different from the pre-existing heads of agreement