BLM41000 - Taxation of long funding leases: long funding operating lessors: contents
| BLM41005 | Introduction |
| BLM41010 | ‘relevant value’ |
| BLM41015 | Periodic deduction - example |
| BLM41020 | Additional capital expenditure |
| BLM41025 | Extension of term of long funding operating lease (CAA01/S70YB) |
| BLM41030 | Extension of term of long funding operating lease - example |
| BLM41035 | Termination – general |
| BLM41040 | Lease terminates as expected |
| BLM41045 | Lease terminates early |
| BLM41050 | Termination amount |
| BLM41055 | Bad debts |
