BLM42000 - Taxation of long funding leases: lessees: contents

BLM42005General rules
BLM42010Entitlement to capital allowances
BLM42015Capital expenditure
BLM42020Additional capital expenditure
BLM42025Lease rental restriction - introduction
BLM42030Limit on deductions (ICTA88/S502I)
BLM42035Terminations (ICTA88/S502J)
BLM42040Limit on deductions (ICTA88/S502K)