BIM61200 - Leasing: avoidance: assets other than land: contents

This chapter describes anti-avoidance legislation which applies to certain arrangements for the leasing of plant and machinery and other assets (other than land). It contains the following:

1. BIM61201

   Overview
2. BIM61205

   Capital sums
3. BIM61210

   Tax-relieved payments
4. BIM61215

   Definitions
5. BIM61220

   Associated persons
6. BIM61225

   Joint interests
7. BIM61230

   Additional capital sum: same interests
8. BIM61235

   Capital sums examples
9. BIM61240

   Leased trading assets
10. BIM61245

    Meaning of ‘commercial rent’
11. BIM61250

    Calculation of tax deduction