| FLM31.01 | Part I Schedule 12 FA 1997: definition of a Part I lease:
introduction
|
| FLM31.03 | Part I Schedule 12 FA 1997: computational effect
|
| FLM31.07 | What counts as a lease of an asset
|
| FLM31.11 | Part I Schedule 12 FA 1997: the five conditions
|
| FLM31.12 | The five conditions to be satisfied simulatenously
|
| FLM31.15 | First condition: lease must be a finance lease
|
| FLM31.16 | First condition: leasing arrangements
|
| FLM31.17 | First condition: finance lease accounting requirement
|
| FLM31.18 | First condition: lease treated as a loan
|
| FLM31.20 | First condition: lease treated as an operating lease
|
| FLM31.22 | First condition: companies not incporporated in UK
|
| FLM31.23 | First condition: foreign accounting standards
|
| FLM31.24 | First condition: consolidated accounts
|
| FLM31.25 | First condition: unincorporated lessors
|
| FLM31.26 | First condition: finance lease wrongly treated as operating
lease
|
| FLM31.28 | First condition: different treatment in group consolidated
accounts
|
| FLM31.30 | First condition: group consolidated accounts: 'materiality'
|
| FLM31.31 | First condition: deemed different treatment in group
consolidated accounts
|
| FLM31.32 | First condition: circumstances in which deemed different
treatment in consolidated accounts
|
| FLM31.33 | First condition: deemed different treatment in group
consolidated accounts: - unincorporated lessors
|
| FLM31.34 | First condition: deemed different treatment in consolidated
accounts: foreign accounting standards
|
| FLM31.35 | First condition: incorrect treatment in group consolidated
accounts
|
| FLM31.36 | First condition: treatment in (unconsolidated) accounts of a
connected person
|
| FLM31.38 | Second condition: the major lump sum
|
| FLM31.41 | Second condition: leasing arrangements
|
| FLM31.42 | Second condition: connected persons
|
| FLM31.44 | Second condition: exclusion of rent
|
| FLM31.45 | Second condition: repayment of investment
|
| FLM31.49 | Second condition: return on investment
|
| FLM31.50 | Second condition: approach in practice
|
| FLM31.53 | Third condition: investment return not taxable as normal rent
|
| FLM31.55 | Third condition: definition of 'normal rent'
|
| FLM31.57 | Fourth condition: 'accountancy rental earnings' must exceed
'normal rent'
|
| FLM31.58 | Fourth condition: when it must be satisfied
|
| FLM31.60 | Fourth condition: meaning of 'accountancy rental earnings'
|
| FLM31.61 | Fourth condition: definition of rental earnings
|
| FLM31.62 | Fourth condition: definition of 'accountancy rental earnings'
|
| FLM31.63 | Fourth condition: consolidated group accounts
|
| FLM31.64 | Fourth condition: periods of account split by 26 November 1996
|
| FLM31.65 | Fourth condition: comparison with normal rent
|
| FLM31.66 | Fourth condition: normal rent
|
| FLM31.68 | Fourth condition: computing normal rent within CT Schedule A
before 1 April 1998
|
| FLM31.69 | Fourth condition: exception to CT Schedule A spreading rule
|
| FLM31.70 | Fourth condition: example of CT Schedule A spreading rule
|
| FLM31.72 | Fourth condition: variation on example
|
| FLM31.73 | Fourth condition: Schedule D Cases V or VI: spreading rule
|
| FLM31.74 | Fourth condition: spreading rule: short period of account
|
| FLM31.75 | Fourth condition: whether negative depreciation counts as
'normal rent'
|
| FLM31.78 | Fifth condition: likelihood of disposal of asset
|
| FLM31.79 | Fifth condition: existence of 'arrangements' or 'circumstances'
|
| FLM31.80 | Fifth condition: the future event
|
| FLM31.81 | Fifth condition: asset representing leased asset
|
| FLM31.83 | Fifth condition: qualifying lump sum
|
| FLM31.84 | Fifth condition: 'directly or 'indirectly'
|
| FLM31.85 | Fifth condition: 'arrangements' or 'circumstances'
|
| FLM31.88 | Fifth condition: arrangements and circumstances: general
approach
|
| FLM31.90 | Leases ceasing to come within Part I Schedule 12
|
| FLM31.91 | Lease ceasing to be within Part I: assignments
|
| FLM31.92 | Leases ceasing to be within Part I: connected persons
|
| FLM31.93 | Assignment to unconnected person
|
| FLM31.94 | Assignment to connected person: taking over cumulative excesses
|
| FLM31.96 | Leasing partnerships
|
