| BLM33010 | Timing of taxation of lease rentals receivable |
| BLM33015 | Finance lessors - detail |
| BLM33020 | Example of ‘income-into-capital’ scheme |
| BLM33025 | Income-into-capital schemes - finance lease or operating lease? |
| BLM33030 | Income-into-capital schemes - what the lessee’s payments are for |
| BLM33035 | Income-into-capital schemes - what the lessee’s payments are for - group scheme |
| BLM33040 | ‘Grossing up’ |
