| BLM74301 | Introduction |
| BLM74305 | Effect of other changes
in leasing arrangements |
| BLM74310 | Affecting Part I
lease |
| BLM74315 | New operating lease
becomes a finance lease |
| BLM74320 | New Part II lease becomes
a Part I lease |
| BLM74325 | Existing operating lease
becomes a Part II lease |
| BLM74330 | Art II finance lease
becomes an operating lease |
| BLM74335 | Catching-up charge
– ‘existing’ lease first comes within Part I |
| BLM74340 | Catching-up charge
– terms of ‘existing’ finance lease changed |
| BLM74345 | Catching-up charge
– ‘existing’ operating lease becomes Part I
lease |
| BLM74350 | New lease first comes
within Part I – no catching-up charge |
| BLM74355 | Calculation of
catching-up charge |
| BLM74360 | Catching-up charge
– deemed periods of account |
| BLM74365 | Catching-up charge
– deemed periods of account – cumulative excesses |
| BLM74380 | Catching-up charge
– consequences |
| BLM74385 | Cumulative normal rental
excess |
