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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: contents

  1. BLM21305
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: CAA01/S70R
  2. BLM21310
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: requirement to lease with land
  3. BLM21315
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: requirement to be affixed to or otherwise installed in or on land
  4. BLM21320
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: meaning of background plant or machinery
  5. BLM21325
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: supporting definition in SI2007/303
  6. BLM21330
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: examples of background plant or machinery
  7. BLM21335
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: plant or machinery treated as background plant or machinery
  8. BLM21340
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: plant or machinery that is not to be treated as background plant or machinery
  9. BLM21345
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: order of priority within the regulations
  10. BLM21400
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: residential property
  11. BLM21500
    Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: disqualifications