BLM80100 - Sale of lessor companies and similar arrangements: business of leasing plant or machinery: contents
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BLM80105Identifying transactions that are affected
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BLM80110Meaning of carrying on a business of leasing plant or machinery - transactions on or after 23 March 2011
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BLM80112Meaning of carrying on a business of leasing plant or machinery - transactions before 23 March 2011
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BLM80115Condition A – the plant or machinery test
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BLM80120The accounting value of plant or machinery - transactions on or after 23 March 2011
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BLM80122The accounting value of plant or machinery - transactions before 13 November 2008
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BLM80123The accounting value of plant or machinery - transactions on or after 13 November 2008 and before 23 March 2011
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BLM80124Adjustments to the balance sheet figures: contents
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BLM80150Meaning of ‘leased out plant or machinery’ - transactions on or after 13 March 2011
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BLM80152Meaning of ‘qualifying associate’- transactions on or after 23 March 2011
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BLM80153Meaning of ‘qualifying leased plant or machinery’ - transactions before 23 March 2011
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BLM80155Condition A - Business of leasing plant or machinery - example
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BLM80157Condition A - business of leasing plant or machinery - example - transactions before 13 November 2008
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BLM80158Condition A - business of leasing plant or machinery - example - transactions on or after 13 November 2008 and before 23 March 2011
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BLM80160Condition B – income from a leasing business