BLM20221 - Defining long funding leases: the three tests: the lease payments test: contents

BLM20225CAA01/S70O
BLM20230Minimum lease payments (CAA01/S70YE)
BLM20235Minimum lease payments, present value
BLM20240Services and qualifying UK or foreign tax
BLM20245Fair value
BLM20250Example of minimum lease payments

 

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