| BLM70401 | Introduction |
| BLM70405 | Computational
effects |
| BLM70410 | What counts as a lease of
an asset |
| BLM70415 | The five conditions |
| BLM70420 | The five conditions to be
satisfied simultaneously |
| BLM70425 | The first condition |
| BLM70515 | The second condition |
| BLM70550 | The third condition |
| BLM70560 | The fourth condition |
| BLM70640 | The fifth condition |
| BLM70680 | Leases ceasing to come
within Part I Schedule 12 |
| BLM70685 | Leases ceasing to be
within Part I – assignments |
| BLM70690 | Leases ceasing to be
within Part I – connected persons |
| BLM70689 | Assignment to unconnected
person |
| BLM70700 | Assignment to connected
person – taking over cumulative excesses |
| BLM70705 | Leasing partnerships |
