TTM10000 – Ship Leasing

Table of contents

Outline

TTM10001Outline
TTM10010What is a finance lease?
TTM10020Which finance leases are affected?

Defeased leasing

TTM10100Outline of defeased leasing
TTM10110Meaning of ‘defeasance’
TTM10120Excepted forms of security: Guarantees
TTM10130Excepted forms of security: Security inherent in the ship
TTM10140Pre-delivery guarantees
TTM10150Valuing the ship
TTM10160What to do with queries

Sale and lease-back

TTM10200Outline of sale and leaseback restrictions
TTM10210Exception for new ships

Certification of ship leases

TTM10300Certification of ship leases

Quantitative restrictions on allowances

TTM10400Outline of restrictions on capital allowances
TTM10410Entitlement to allowances
TTM10420Shared expenditure
TTM10430Cost of providing the ship
TTM10440Cost of providing the ship: Example
TTM10450Disposals
TTM10460Disposals: Example
TTM10470Restrictions begin to apply: Introduction
TTM10480Restrictions begin to apply: Procedure
TTM10490Restrictions begin to apply: Example
TTM10500Restrictions cease to apply: Introduction
TTM10510Restrictions cease to apply: Procedure
TTM10520Restrictions cease to apply: Example
TTM10530Tax written down value


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