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BIM46805 - Specific deductions: rent & rates: leasing
The commercial background and accountancy treatment of leasing is at
Schedule D tax treatment of finance leases is at
Anti-avoidance legislation in ICTA88/S781 - ICTA88/S785 (leased assets other than land) is at
Anti-avoidance legislation in ICTA88/S779 - ICTA88/S780 (sale and leaseback of land) is at
Anti-avoidance legislation in FA97/SCH12 (back-loaded leases and ‘income-into- capital’ schemes) is in the Finance Leasing Manual at FLM27.01 onwards.
Income from property is in the Property Income Manual (PIM).
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