| BLM35005 | Introduction |
| BLM35010 | Accounting treatment -
general |
| BLM35015 | Accounting treatment
– accounting standards |
| BLM35020 | Accounting as a
refinancing exercise |
| BLM35025 | Sale and leaseback - tax
adjustments |
| BLM35030 | Example |
| BLM35035 | Example - accounting
treatment where sale recognised |
| BLM35040 | Example - accounting
treatment where sale not recognised |
| BLM35045 | Sale of asset for more
than original cost |
| BLM35050 | Leased assets made
subject to a new finance lease |
| BLM35055 | Tax treatment of sale -
capital allowances |
| BLM35060 | Application of sale
proceeds |
| BLM35065 | Application of sale
proceeds - associated arrangements |
| BLM35070 | Tax treatment of
leaseback |
| BLM35075 | Deductibility of rents
under leaseback - ‘income-into-capital’ schemes |
