BLM32300 - Taxation of leases that are not long funding leases: finance lessees: termination adjustments: contents
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BLM32305Introduction
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BLM32310Terminal rebate
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BLM32315Termination rental
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BLM32320Terminal adjustments - whether capital
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BLM32325Operating leases
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BLM32330Adjustments needed for tax purposes
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BLM32335Terminal rebate - SP3/91 not applied
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BLM32340Sale of asset by lessor to lessee
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BLM32345Part exchange of leased assets
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BLM32350Part exchange - hire purchase
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BLM32355One finance lease substituted for another
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BLM32360Example
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BLM32365Rental rebates - special cases