BLM23000 - Defining long funding leases: commencement and transition: contents

1. BLM23005

   Introduction
2. BLM23010

   Basic rules (FA06/Sch8/Para 15)
3. BLM23015

   Transitional rules (FA06/Sch8/Para 15)
4. BLM23020

   Coming within the charge to tax on or after 1 April 2006
5. BLM23025

   Excepted leases (FA06/Sch8/Para 17)
6. BLM23030

   Excepted leases - extended time limits (FA06/Sch8/Para 18)
7. BLM23035

   Excepted leases - extended time limits - abnormal events (FA06/Sch8/Para 19)
8. BLM23039

   Pre-existing heads of agreement
9. BLM23080

   Lease not materially different from the pre-existing heads of agreement
10. BLM23085

    Expenditure incurred before 19 July 2006