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BLM32555 | Taxation of leases that are not non funding leases: finance lessees: importance of lease term: lease with secondary period: contents

From HM Revenue & Customs · Business Leasing Manual

Contents2 entries

  1. BLM32560Taxation of leases that are not non funding leases: finance lessees: importance of lease term: lease with secondary period: rentals wholly written off over short primary period - depreciation period
  2. BLM32565Taxation of leases that are not long funding leases: finance lessees: importance of lease term: lease with secondary period: rentals wholly written off over short primary period - example