BLM81000 – Sale of lessor companies and similar arrangements: partnerships: contents

BLM81005Introduction
BLM81010Effect of Schedule 10 FA 2006
BLM81015Identifying transactions that are affected
BLM81020Meaning of ‘qualifying change’ in company’s interest in a business (FA06/SCH10/PARA27)
BLM81025Identifying a qualifying change’(FA06/SCH10/PARA27 and 28)
BLM81030Identifying a qualifying change - more complex arrangements (FA06/SCH10/PARA27 & 28)
BLM81035identifying a qualifying change in the ownership of a partner company (FA06/SCH10/PARA33)
BLM81040Meaning of business of leasing plant or machinery (FA06/SCH10/PARA25 and 26)
BLM81045Change in a partner company’s interest in the business – meaning of ‘associated company of the relevant company’ (FA06/SCH10/PARA25)
BLM81050Change in ownership of a partner company: meaning of ‘associated company of the relevant company’ (FA06/SCH10/PARA25)
BLM81054Partnerships involving consortia
BLM81070Quantifying the basic income amount (FA06/SCH10/PARA29)
BLM81075Quantifying the PM amount (FA06/SCH10/PARA29)
BLM81080Quantifying the TWDV figure amount (FA06/SCH10/PARA29)
BLM81085Amount of income - change in partner company’s interest in the partnership (FA06/SCH10/PARA31)
BLM81090Amount of expense - change in partner company’s interest in the partnership (FA06/SCH10/PARA32)
BLM81095Amount of income - change in ownership of partner company (FA06/SCH10/PARA36)
BLM81100Amount of expense - change in ownership of partner company (FA06/SCH10/PARA34)