BLM30600 – Taxation of leases that are not long funding leases: passing on the benefits: contents
| BLM30605 | Who benefits from timing advantages? |
| BLM30610 | Where lessee is not liable to tax - general |
| BLM30615 | Timing advantages - benefits passed on to lessee |
| BLM30620 | Where lessee is liable to tax |
| BLM30625 | Where lessee is not liable to tax - overseas lessees |
| BLM30630 | Finance lessors - risks caused by uncertainty |
| BLM30635 | Rental profile - effect of FA97/Sch12 |
