| BLM80105 | Identifying transactions
that are affected |
| BLM80110 | Meaning of carrying on a
business of leasing plant or machinery (FA06/Sch10/Para 6, 7, 8 and
9) |
| BLM80115 | Condition A – the
plant or machinery test |
| BLM80120 | The accounting value of
plant or machinery (FA06/Sch10/Para 7) |
| BLM80124 | Adjustments to the
balance sheet figures |
| BLM80150 | Meaning of
‘qualifying leased plant or machinery’ (FA06/Sch10/Para
6(5)) |
| BLM80155 | Condition A - business of
leasing plant or machinery - example |
| BLM80160 | Condition B –
income from a leasing business (FA06/Sch10?Para 6(4)) |
