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  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 November 2024 - See all updates
  1. Back to contents
  2. BLM40000

BLM42000 - Taxation of long funding leases: lessees: contents

  1. BLM42005
    General rules
  2. BLM42010
    Entitlement to capital allowances
  3. BLM42015
    Capital expenditure
  4. BLM42020
    Additional capital expenditure
  5. BLM42025
    Lease rental restriction - introduction
  6. BLM42030
    Limit on deductions (ICTA88/S502I)
  7. BLM42035
    Terminations (ICTA88/S502J)
  8. BLM42040
    Limit on deductions (ICTA88/S502K)
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