BLM32200 - Taxation of leases that are not long funding leases: finance lessees: taxation generally: contents

1. BLM32205

   Introduction
2. BLM32210

   Following generally accepted accounting practice
3. BLM32215

   SP3/91 and IAS
4. BLM32220

   Use of generally accepted accounting practice
5. BLM32225

   Capital/revenue issues, hire purchase and lease purchase agreements
6. BLM32230

   Capital/revenue issues, character of rents paid under finance lease
7. BLM32235

   Rents deductible as revenue expenditure - order in which other statutory rules are applied