BLM82000 - Sale of lessor companies and similar arrangements: anti-avoidance: contents

1. BLM82005

   Tackling anti-avoidance
2. BLM82010

   Meaning of ‘relevant leasing income’
3. BLM82015

   Application of sections 432
4. BLM82020

   Losses carried forward derived from the expense (FA06/SCH10/PARA39)
5. BLM82025

   Relationship of Schedule 10 with CAA01/S228K (FA06/SCH10/PARA40)
6. BLM82030

   Manipulation of balance sheet values - introduction
7. BLM82035

   Manipulation of balance sheet values – main purpose test
8. BLM82037

   Manipulation of certain amounts
9. BLM82040

   Meaning of ‘arrangements’
10. BLM82045

    Meaning of ‘relevant tax advantage’
11. BLM82050

    Example showing effect of section 435 CTA2010
12. BLM82055

    Liabilities used to reduce balance sheet values section 436 CTA2010
13. BLM82060

    Interaction between paragraphs section 435 and 436
14. BLM82065

    Restriction on use of losses
15. BLM82070

    Losses carried forward derived from the expense