BLM61000 - Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: contents

1. BLM61005

   Sale and finance leasebacks - Connected Parties
2. BLM61010

   Sale and finance leasebacks by loss-makers
3. BLM61020

   Double benefit leasing - background
4. BLM61030

   Double benefit leasing - BLM61020 type arrangements
5. BLM61040

   Restriction to deductions available to lessee - sale or lease and leaseback
6. BLM61045

   Restriction on lessee deductions - termination of lease
7. BLM61050

   Computation of lessor's profits where restriction to lessee rental deduction has applied
8. BLM61055

   Finance leaseback: Lessor income restriction - termination of lease
9. BLM61060

   Finance leaseback: leaseback not a finance lease for lessee
10. BLM61070

    Finance leaseback: subject to further operating lease
11. BLM61080

    Finance leaseback: Transitional provisions - Introduction
12. BLM61081

    Finance leaseback - Transitional provisions - Section 228B
13. BLM61082

    Finance leaseback: Transitional provsions - Section 228C CAA 2001
14. BLM61083

    Finance leaseback: Transitional provsions - Section 228D and 228E CAA 2001
15. BLM61090

    Sale / Lease and leaseback arrangements post 9 October 2007