Finance Leasing Manual - FLMCont20
Finance Leasing Manual: Chapter 20: contents
| FLM20.01 | Provisions under which lessors are taxed: introduction
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| FLM20.05 | Schedule A: scope
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| FLM20.06 | Schedule A: special provisions
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| FLM20.10 | Schedule D Case I: whether trading
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| FLM20.12 | Schedule D Case I: capital allowances
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| FLM20.14 | Lump sums on fixtures lease termination
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| FLM20.16 | Schedule D Case I: income tax loss relief
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| FLM20.18 | Schedule D Case VI: capital allowances
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