BIM46250 - Specific deductions: premiums: contents

This chapter contains the following:

BIM46251Introduction
BIM46255Trading deduction
BIM46260Artificial leasing transactions
BIM46265Assignment of lease
BIM46270Tied premises
BIM46275Falkirk & Lennard cases
BIM46280Prevention of double allowance
BIM46285Office procedure

For guidance on reverse premiums see BIM41050 onwards.