BLM62200 - Plant and machinery leasing - Anti-avoidance: Long funding lease rules: Disposal values: contents

1. BLM62205

   Introduction
2. BLM62210

   Lessor disposal value on the grant of long funding lease
3. BLM62220

   Lessor disposal value reduced by premium paid for the grant of the lease
4. BLM62230

   Lessor disposal value reduced by advance payments made
5. BLM62240

   Lessor disposal value reduced by liabilities
6. BLM62250

   Lessor disposal value reduced by pre-sale of the lease rental stream
7. BLM62260

   Lessor disposal value at end of a long funding lease with residual value guarantees
8. BLM62270

   Lessor disposal value at end of a long funding lease with market value options
9. BLM62280

   Sale or Lease and finance leasebacks