BLM32000 - Taxation of leases that are not long funding leases: finance lessees: contents

This guidance applies to leases that are not long funding leases.

Finance lease issues which arise in the context of a sale and finance lease-backtransaction are considered at BLM35000 onwards.

1. BLM32005

   General issues
2. BLM32200

   Taxation generally
3. BLM32300

   Termination adjustments
4. BLM32500

   Importance of lease term
5. BLM32700

   Asset not depreciated
6. BLM32800

   Pre-use rentals