BLM81000 - Sale of lessor companies and similar arrangements: partnerships: contents

1. BLM81005

   Introduction
2. BLM81010

   Effect of the sale of lessor company legislation
3. BLM81015

   Identifying transactions that are affected
4. BLM81020

   Meaning of qualifying change in company’s interest in a business
5. BLM81025

   Identifying a qualifying change
6. BLM81030

   Identifying a qualifying change - more complex arrangements
7. BLM81035

   Identifying a qualifying change in the ownership of a partner company
8. BLM81040

   Meaning of business of leasing plant or machinery
9. BLM81042

   Identifying 'relevant transferred plat or machinery'
10. BLM81043

    Meaning of 'qualified associate'
11. BLM81045

    Change in a partner company’s interest in the business – meaning of ‘relevant transferred plant or machinery’
12. BLM81050

    Change in ownership of a partner company - meaning of ‘associated company of the relevant company’
13. BLM81054

    Partnerships involving consortia: contents
14. BLM81070

    Quantifying the basic income amount
15. BLM81075

    Quantifying the PM amount
16. BLM81080

    Quantifying the TWDV figure amount - Section 421 CTA2010
17. BLM81082

    Quantifying the TWDV figure amount - Section 421 CTA2010
18. BLM81085

    Amount of income - change in partner company’s interest in the partnership
19. BLM81090

    Amount of expense - change in partner company’s interest in the partnership
20. BLM81095

    Amount of income - change in ownership of partner company
21. BLM81100

    Amount of income - change in ownership of partner company