| FLM13.01 | Finance lessees: sale and leasebacks: introduction
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| FLM13.02 | Sale and leaseback: economic purpose
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| FLM13.03 | Sale and leaseback: layout of guidance
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| FLM13.05 | Sale and leasebacks: accounting treatment
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| FLM13.06 | Sale and leasebacks: accounting treatment: SSAP21 Guidance
Notes
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| FLM13.08 | Sale and leasebacks: first accounting method
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| FLM13.11 | Sale and leasebacks: second accounting method
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| FLM13.12 | Second accounting method: tax adjustments
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| FLM13.14 | Example showing how each method works
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| FLM13.16 | Example: accounting treatment 1
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| FLM13.21 | Example: accounting treatment 2
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| FLM13.26 | Sale and leasebacks: tax treatment of sale
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| FLM13.28 | Sale and leaseback: sale of asset
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| FLM13.30 | Sale and leaseback: sale of asset for more than original cost
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| FLM13.31 | Leased assets made subject to a new finance lease
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| FLM13.33 | Tax treatment of sale: capital allowances
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| FLM13.35 | Sale and leaseback: application of sale proceeds
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| FLM13.36 | Sale and leaseback: application of sale proceeds: associated
arrangements
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| FLM13.38 | Sale and leaseback: tax treatment of leaseback
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| FLM13.39 | Sale and leaseback: deductibility of rents under lease-back:
'income-into-capital' schemes
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| FLM13.42 | Example of 'income-into-capital' scheme
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| FLM13.43 | Income-into-capital schemes: finance lease or operating lease
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| FLM13.44 | Income-into-capital schemes: what the lessee's payments are for
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| FLM13.45 | Income-into-capital schemes: what the lessee's payments are
for: group scheme
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