BLM42000 - Taxation of long funding leases: lessees: contents
| BLM42005 | General rules |
| BLM42010 | Entitlement to capital allowances |
| BLM42015 | Capital expenditure |
| BLM42020 | Additional capital expenditure |
| BLM42025 | Lease rental restriction - introduction |
| BLM42030 | Limit on deductions (ICTA88/S502I) |
| BLM42035 | Terminations (ICTA88/S502J) |
| BLM42040 | Limit on deductions (ICTA88/S502K) |
