BLM25109 | Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': contents
From HM Revenue & Customs · Business Leasing Manual
Contents7 entries
- BLM25110Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': introduction
- BLM25115Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': example 1 - extending term is expensive
- BLM25120Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': example 2 - portfolio of similar leases
- BLM25125Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': example 3 - fiscal neutrality
- BLM25130Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': example 4 - lessee intention
- BLM25135Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': example 5 - operating lease at market rate
- BLM25140Defining long funding leases: miscellaneous definitions: term of a lease: 'reasonably certain': example 6 - extending term only sensible commercial option