| FLM36.01 | Schedule 12 FA 1997: lease changes: introduction
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| FLM36.02 | Lease changes: effect of other changes in leasing arrangements
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| FLM36.05 | Lease changes: affecting Part I lease
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| FLM36.07 | Lease changes: 'new' operating lease becomes a finance lease
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| FLM36.10 | Lease changes: 'new' Part II lease becomes a Part I lease
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| FLM36.12 | Lease changes: existing operating lease becomes a Part II lease
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| FLM36.14 | lease changes: Part II finance lease becomes an operating lease
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| FLM36.16 | Catching-up charge: 'existing' lease first comes within Part I
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| FLM36.17 | Catching-up charge: 'existing' finance lease: terms of lease
changed
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| FLM36.18 | Catching-up charge: 'existing' operating lease becomes Part I
lease
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| FLM36.19 | 'New' lease first comes within Part I: no catching-up charge
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| FLM36.21 | Calculation of catching-up charge
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| FLM36.23 | Catching-up charge: deemed periods of account
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| FLM36.24 | Catching-up charge: deemed periods of account: cumulative
excesses
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| FLM36.27 | Catching-up charge: Schedule A lessors: bad debts
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| FLM36.28 | Catching-up charge: Schedule A lessors: periods of account
before 1 April 1998
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| FLM36.31 | Catching-up charge: consequences
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| FLM36.33 | Cumulative normal rental excess
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