| BLM72001 | Avoidance of double
taxation – rental excesses |
| BLM72005 | Avoidance of double
taxation – function of the rental excess reliefs |
| BLM72010 | Features of rental excess
reliefs |
| BLM72011 | Cumulative accountancy
rental excess |
| BLM72070 | CGT Disposal not of asset
outright |
| BLM72075 | Part disposal of
asset |
| BLM72080 | Disposal of asset
‘representing’ leased asset |
| BLM72085 | Part disposal of asset
‘representing’ leased asset |
| BLM72090 | Series of disposals |
| BLM72095 | Simultaneous
disposals |
| BLM72100 | Interaction with general
CGT rules |
| BLM72105 | Rental excess –
approach in practice |
| BLM72106 | Cumulative normal rental
excess |
