BLM00300 – Introduction: Lease taxation: Main contents
| BLM00305 | Outline |
| BLM00310 | Type of income |
| BLM00315 | Whether lessor trading |
| BLM00320 | Leasing and capital allowances |
| BLM00325 | Introduction to leases with options |
| BLM00330 | Hire purchase contracts |
| BLM00335 | Basis for recognising trading income |
| BLM00340 | Lease not Long Funding Lease (LFL) |
| BLM00545 | Finance leases and loan relationships legislation |
| BLM00550 | Long funding leases of plant or machinery |
