| BLM01005 | Introduction to anti-avoidance rules |
| BLM01010 | Sideways loss relief |
| BLM01015 | Assets other than land |
| BLM01020 | Sale and leaseback of land |
| BLM01025 | Back-loaded leases and ‘income into capital’ schemes |
| BLM01030 | Capital allowances |
| BLM01035 | Disposal of income streams |
| BLM01040 | Sale of lessors and similar arrangements |
