| BLM71001 | Summary |
| BLM71005 | Comparison with ordinary loan |
| BLM71010 | How the typical scheme works |
| BLM71015 | Rental profiles |
| BLM71020 | Capital allowances |
| BLM71025 | The effect of the deal |
| BLM71030 | Objectionable features |
| BLM71035 | Other features |
| BLM71040 | Borrower carries all the tax risks |
| BLM71045 | Commercial reality |
| BLM71050 | Finance lessee’s position |
| BLM71055 | Purchase option |
| BLM71060 | Lessee’s accountancy treatment |
| BLM71065 | Lessee’s group |
| BLM71301 | Example |
| BLM71305 | Accountancy treatment – detail |
| BLM71310 | Lessor’s tax treatment |
| BLM71315 | Tax treatment – purchase option |
| BLM71320 | Effect of Part I FA97/Sch12 |
| BLM71400 | Purchase options |
