BLM32000 – Taxation of leases that are not long funding leases: finance lessees: contents


This guidance applies to leases that are not long funding leases.

BLM32005General issues
BLM32200Taxation generally
BLM32300Termination adjustments
BLM32500Importance of lease term
BLM32700Asset not depreciated
BLM32800Pre-use rentals.


Finance lease issues which arise in the context of a sale and finance lease-back transaction are considered at BLM35000 onwards.

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