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BLM32510 | Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: contents

From HM Revenue & Customs · Business Leasing Manual

Contents8 entries

  1. BLM32515Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: primary period equates to useful life of asset
  2. BLM32520Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: back-loading of rentals
  3. BLM32525Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: primary period is less than useful life of asset
  4. BLM32530Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: assets with residual values
  5. BLM32535Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: assets with residual values - depreciation charge
  6. BLM32540Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: no rental rebate
  7. BLM32545Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: leases of fixtures
  8. BLM32550Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: where secondary period can be inferred