BLM21301 - Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: background plant or machinery: contents
This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.
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BLM21305CAA01/S70R
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BLM21310Requirement to lease with land
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BLM21315Requirement to be affixed to or otherwise installed in or on land
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BLM21320Meaning of background plant or machinery
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BLM21325Supporting definition in SI2997/303
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BLM21330Examples of background plant or machinery
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BLM21335Plant or machinery treated as background plant or machinery
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BLM21340Plant or machinery that is not to be treated as background plant or machinery
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BLM21345Order of priority within the regulations
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BLM21400Residual property
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BLM21500Disqualifications