BLM39000 – Taxation of leases that are not long funding leases: leases with option for lessee to purchase the leased asset: contents

BLM39005Whether CAA01/S67 applies
BLM39010Whether lessee incurs capital expenditure
BLM39015Operating leases with market value option
BLM39020Finance leases with market value option
BLM39025Interaction of CAA01/S67 and CAA01/S70A

 

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