| BLM30010 | Introduction |
| BLM30015 | Continued attraction of
leasing |
| BLM30020 | Timing advantages |
| BLM30025 | Comparing profits from
finance leasing and lending |
| BLM30030 | Comparing leasing and
lending - commercial accounting position |
| BLM30035 | Comparing finance leasing
and lending - tax position |
| BLM30040 | Examples comparing a loan
and a finance lease |
| BLM30045 | Examples comparing
commercial profits of the parties |
| BLM30050 | Examples comparing
taxable profits of the parties |
| BLM30055 | Where the borrower or
lessee is not liable to tax |
