BLM32510 - Taxation of leases that are not long funding leases: finance lessees: importance of lease term: no secondary period: contents

1. BLM32515

   Primary period equates to useful life of asset
2. BLM32520

   Back-loading of rentals
3. BLM32525

   Primary period is less than useful life of asset
4. BLM32530

   Assets with residual values
5. BLM32535

   Assets with residual values – depreciation charge
6. BLM32540

   No rental rebate
7. BLM32545

   Leases of fixtures
8. BLM32550

   Where secondary period can be inferred