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BLM61000 | Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: contents

From HM Revenue & Customs · Business Leasing Manual

Contents15 entries

  1. BLM61005Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Sale and finance leasebacks - Connected Parties
  2. BLM61010Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Sale and finance leasebacks by loss makers
  3. BLM61020Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Double benefit leasing - background
  4. BLM61030Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Double benefit leasing - BLM61020 type arrangements
  5. BLM61040Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Restriction to the deductions available to lessee -sale or lease and leaseback
  6. BLM61045Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Restriction on lessee deductions - termination of lease
  7. BLM61050Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Computation of lessor's profits where lessee restriction to lease rental deduction has applied
  8. BLM61055Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Lessor income restriction - termination of lease
  9. BLM61060Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Leaseback not a finance lease for lessee
  10. BLM61070Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - subject to further operating lease
  11. BLM61080Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Introduction
  12. BLM61081Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Section 228B
  13. BLM61082Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Section 228C
  14. BLM61083Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Sections 228D and 228E
  15. BLM61090Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Sale / Lease and leaseback arrangements post 9 October 2007