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BLM32300 | Taxation of leases that are not long funding leases: finance lessees: termination adjustments: contents

From HM Revenue & Customs · Business Leasing Manual

Contents13 entries

  1. BLM32305Taxation of leases that are not long funding leases: finance lessees: termination adjustments: introduction
  2. BLM32310Taxation of leases that are not long funding leases: finance lessees: termination adjustments: terminal rebate
  3. BLM32315Taxation of leases that are not long funding leases: finance lessees: termination adjustments: termination rental
  4. BLM32320Taxation of leases that are not long funding leases: finance lessees: termination adjustments: termination adjustments - whether capital
  5. BLM32325Taxation of leases that are not long funding leases: finance lessees: termination adjustments: Operating leases
  6. BLM32330Taxation of leases that are not long funding leases: finance lessees: termination adjustments: adjustments needed for tax purposes
  7. BLM32335Taxation of leases that are not long funding leases: finance lessees: termination adjustments: terminal rebate - SP3/91 not applied
  8. BLM32340Taxation of leases that are not long funding leases: finance lessees: termination adjustments: sale of asset by lessor to lessee
  9. BLM32345Taxation of leases that are not long funding leases: finance lessees: termination adjustments: part exchange of leased assets
  10. BLM32350Taxation of leases that are not long funding leases: finance lessees: termination adjustments: part exchange - hire purchase
  11. BLM32355Taxation of leases that are not long funding leases: finance lessees: termination adjustments: one finance lease substituted for another
  12. BLM32360Taxation of leases that are not long funding leases: finance lessees: termination adjustments: example
  13. BLM32365Taxation of leases that are not long funding leases: finance lessees: termination adjustments: rental rebates - special cases