| FLM37.01 | Part II Schedule 12: deferral of tax leases
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| FLM37.02 | Part II Schedule 12: purpose
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| FLM37.05 | Definition of a lease within Part II Schedule 12
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| FLM37.07 | Part II: first condition: lease granted on or after 26 November
1996
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| FLM37.09 | Part II Schedule 12: first condition: lease of real property
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| FLM37.10 | Part II Schedule 12: alteration of lease granted before 26
November 1996
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| FLM37.12 | Part II Schedule 12: second condition: new scheme
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| FLM37.13 | Part II Schedule 12: second condition: terms of contract
unconditional at 26/11/96
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| FLM37.14 | Part II Schedule 12: second condition: terms of contract
conditional at 26/11/96
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| FLM37.16 | Second condition: existence of written contract
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| FLM37.18 | Second condition: material difference
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| FLM37.19 | Part II Schedule 12: second condition requirements
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| FLM37.22 | Part II Schedule 12: third condition: finance lease or loan
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| FLM37.24 | Part II Schedule 12: fourth condition: not a Part I lease
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| FLM37.26 | Part II leases: computation of rentals
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| FLM37.27 | Part II lease subsequently comes within Part I
|
