| BLM23005 | Introduction |
| BLM23010 | Basic rules
(FA06/Sch8/Para 15) |
| BLM23015 | Transitional rules
(FA06/Sch8/Para 15) |
| BLM23020 | Coming within the charge
to tax on or after 1 April 2006 |
| BLM23025 | Excepted leases
(FA06/Sch8/Para 17) |
| BLM23030 | Excepted leases -
extended time limits (FA06/Sch8/Para 18) |
| BLM23035 | Excepted leases -
extended time limits - abnormal events (FA06/Sch8/Para 19) |
| BLM23039 | Pre-existing heads of
agreement |
| BLM23080 | Lease not materially
different from the pre-existing heads of agreement |
| BLM23085 | Expenditure incurred
before 19 July 2006 |
