| BLM82005 | Tackling anti-avoidance
(FA06/SCH10/PARA38) |
| BLM82010 | Meaning of
‘relevant leasing income’ (FA06/SCH10/PARA38) |
| BLM82015 | Application of
FA06/SCH10/PARA38 |
| BLM82020 | Losses carried forward
derived from the expense (FA06/SCH10/PARA39) |
| BLM82025 | Relationship of Schedule
10 with CAA01/S228K (FA06/SCH10/PARA40) |
| BLM82030 | Manipulation of balance
sheet values - introduction |
| BLM82035 | Manipulation of balance
sheet values – main purpose test |
| BLM82040 | Meaning of
‘arrangements’ (FA06/SCH10/PARA38A (5)) |
| BLM82045 | Meaning of
‘relevant tax advantage’ (FA06/SCH10/PARA38A (2)) |
| BLM82050 | Example showing effect of
FA06/SCH10/PARA38A |
| BLM82055 | Liabilities used to
reduce balance sheet values: FA06/SCH10/PARA38B |
| BLM82060 | Interaction between
paragraphs 38A and 38B |
