BLM24000 – Defining long funding leases: election: contents

BLM24005Introduction to SI2007/304
BLM24010Who can make an election? (SI2007/304 regulations 2 and 3)
BLM24015Plant or machinery lessor, SI21007/304 regulation 2
BLM24020Effect on lessee
BLM24025Effective date (SI2007/304 regulation 2(4))
BLM24030Consequences of making an election (SI2007/304 regulation 2(5))
BLM24035How to make an election (SI2007/304 regulation 2(2))
BLM24040Time limit for making and election (SI2007/304 regulation 2(3))
BLM24045Withdrawing an election (SI2007/304 regulation 2(2))
BLM24049Eligible leases
BLM24095Qualifying incidental leases (SI2007/304 regulation 4)
BLM24300Following the accounts