Finance Leasing Manual - FLM12.01

Finance leases: further issues

This chapter considers some of the more complex points that may arise in a leasing transaction. These are discussed under the following headings-

• review of new leasing arrangements - see FLM12.03 onwards;

• points arising during the currency of a lease - see FLM12.60 onwards;

• disposal of asset or lease - see FLM12.74 onwards.

Finance lease issues which arise in the context of a sale and lease-back transaction are considered separately at FLM13.01 onwards.