| FLM21.01 | Basis on which lessors' income is taxed
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| FLM21.03 | Schedule A: basis for recognising income
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| FLM21.05 | Old Schedule A: basis for recognising income
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| FLM21.07 | Old Schedule A: examples
|
| FLM21.09 | Old Schedule A: anti-avoidance rules
|
| FLM21.11 | Old Schedule A: finance leasing arrangements targeted by
Schedule 12 FA 1997
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| FLM21.15 | New Schedule A: basis for recognising income
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| FLM21.16 | New Schedule A: legislation
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| FLM21.20 | Schedule D Case I: basis for recognising income
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| FLM21.21 | Schedule D Case I: basis for recognising income: accountancy
treatment
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| FLM21.22 | Schedule D Case I: basis for recognising income: general
principles
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| FLM21.25 | 'Capital element' in lessors' rentals
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| FLM21.27 | 'Capital element' in lessors rentals: avoidance of tax
|
