BLM73000 - ’Income-into-capital’ schemes and back loaded leases: Capital allowances: contents

1. BLM73001

   Introduction
2. BLM73005

   Avoidance of balancing adjustments – ‘Major lump sum’
3. BLM73010

   Disposal proceeds more than cost of asset
4. BLM73015

   Disposal proceeds less than cost of asset
5. BLM73020

   Disposal proceeds less than cost of asset – example
6. BLM73025

   Double taxation
7. BLM73030

   Variation of lease terms
8. BLM73035

   Restriction on disposal proceeds
9. BLM73040

   Machinery and plant
10. BLM73045

    Industrial buildings allowances
11. BLM73055

    Allowances for costs relating to waste disposal sites and cemeteries
12. BLM73060

    Contributions to lessor’s capital expenditure
13. BLM73065

    Timing of recovery charge