| BLM74601 | Deferral of tax
leases |
| BLM74605 | Purpose |
| BLM74610 | Definition of a lease
withing Part II |
| BLM74615 | First condition –
lease granted on or after 26 November 1996 |
| BLM74620 | First condition –
lease of real property |
| BLM74625 | Alteration of lease
granted before 26 November 1996 |
| BLM74630 | Second condition –
new scheme |
| BLM74635 | Second condition –
terms of contract unconditional at 26/11/96 |
| BLM74640 | Second condition –
terms of contract conditional at 26/11/96 |
| BLM74645 | Second condition –
existence of written contract |
| BLM74650 | Second condition –
material difference |
| BLM74655 | Second condition
requirements |
| BLM74660 | Thrid condition –
finance lease or loan |
| BLM74665 | Fourth condition –
a Part I lease |
| BLM74670 | Computation of
rentals |
| BLM74675 | Part II lease
subsequently comes within Part I |
