BLM41000 - Taxation of long funding leases: long funding operating lessors: contents

1. BLM41005

   Introduction
2. BLM41010

   ‘Starting value’
3. BLM41015

   Periodic deduction - example
4. BLM41020

   Additional capital expenditure
5. BLM41025

   Extension of term of long funding operating lease (CAA01/S70YB)
6. BLM41030

   Extension of term of long funding operating lease - example
7. BLM41035

   Termination – general
8. BLM41040

   Lease terminates as expected
9. BLM41045

   Lease terminates early
10. BLM41050

    Termination amount
11. BLM41055

    Bad debts
12. BLM41060

    Anti avoidance provisions - introduction
13. BLM41065

    Anti-avoidance provisions - Sections 370-371
14. BLM41066

    Anti-avoidance provisions: "other Avoidance - S373-375 CTA 2010
15. BLM41070

    Anti-Avoidance provisions - S376 CTA 2010