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BLM81000 | Sale of lessor companies and similar arrangements: partnerships: contents

From HM Revenue & Customs · Business Leasing Manual

Contents21 entries

  1. BLM81005Sale of lessor companies and similar arrangements: partnerships: introduction
  2. BLM81010Sale of lessor companies and similar arrangements: partnerships: effect of the sale of lessor company legislation
  3. BLM81015Sale of lessor companies and similar arrangements: partnerships: identifying transactions that are affected
  4. BLM81020Sale of lessor companies and similar arrangements: partnerships: meaning of ‘qualifying change’ in company’s interest in a business
  5. BLM81025Sale of lessor companies and similar arrangements: partnerships: identifying a ‘qualifying change’
  6. BLM81030Sale of lessor companies and similar arrangements: partnerships: identifying a ‘qualifying change’ - more complex arrangements
  7. BLM81035Sale of lessor companies and similar arrangements: partnerships: identifying a qualifying change in the ownership of a partner company
  8. BLM81040Sale of lessor companies and similar arrangements: partnerships: meaning of business of leasing plant or machinery
  9. BLM81042Sale of lessor companies and similar arrangements: partnerships: Condition A - identifying ‘relevant transferred plant or machinery’
  10. BLM81043Sale of lessor companies and similar arrangements: partnerships: Leased out plant or machinery - identifying an ‘associate’ and a ‘qualifying associate’
  11. BLM81045Sale of lessor companies and similar arrangements: partnerships: change in a partner company’s interest in the business - identifying ‘ relevant transferred plant or machinery
  12. BLM81050Sale of lessor companies and similar arrangements: partnerships: change in ownership of a partner company - identifying ‘ relevant transferred plant or machinery’
  13. BLM81054Sale of lessor companies and similar arrangements: partnerships: partnerships involving consortia: contents
  14. BLM81070Sale of lessor companies and similar arrangements: partnerships: quantifying the basic income amount
  15. BLM81075Sale of lessor companies and similar arrangements: partnerships: quantifying the PM amount
  16. BLM81080Sale of lessor companies and similar arrangements: partnerships: quantifying the TWDV figure amount
  17. BLM81082Sale of lessor companies and similar arrangements: partnerships: quantifying the TWDV figure amount - Section 421 CTA2010
  18. BLM81085Sale of lessor companies and similar arrangements: partnerships: amount of income - change in partner company’s interest in the partnership
  19. BLM81090Sale of lessor companies and similar arrangements: partnerships: amount of expense - change in partner company’s interest in the partnership
  20. BLM81095Sale of lessor companies and similar arrangements: partnerships: amount of income - change in ownership of partner company
  21. BLM81100Sale of lessor companies and similar arrangements: partnerships: amount of expense - change in ownership of partner company