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BLM80370 | Sale of lessor companies and similar arrangements: Exceptions to qualifying change of ownership: Election out of charge: contents

From HM Revenue & Customs · Business Leasing Manual

Contents9 entries

  1. BLM80372Sale of lessor companies and similar arrangements: change of ownership: introduction
  2. BLM80374Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: making the election
  3. BLM80376Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: outline of restrictions
  4. BLM80378Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: Restrictions on losses
  5. BLM80380Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: restrictions on losses - Examples
  6. BLM80382Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: restrictions on artificial losses or reduction in profits
  7. BLM80384Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: restrictions on availability of capital allowances
  8. BLM80386Sale of lessor companies and similar arrangements: election out of charge: transfers into and out of a ring fenced company - transactions before 23 March 2011
  9. BLM80388Sale of lessor companies and similar arrangements: election out of charge: transfers into and out of a ring fenced company - transactions on or after 23 March 2011