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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

Defining long funding leases: amendments, transfers and assignments: contents

  1. BLM22005
    Defining long funding leases: amendments, transfers and assignments: introduction
  2. BLM22010
    Defining long funding leases: amendments, transfers and assignments: amendments to a lease other than change of lessor or lessee
  3. BLM22015
    Defining long funding leases: amendments, transfers and assignments: amendments to a lease other than change of lessor or lessee - terms not extended
  4. BLM22020
    Defining long funding leases: amendments, transfers and assignments: extension of term of long funding operating lease (CAA01/S70YB)
  5. BLM22025
    Defining long funding leases: amendments, transfers and assignments: extension of term of long funding finance lease
  6. BLM22030
    Defining long funding leases: amendments, transfers and assignments: extension of term of lease that is not a long funding finance lease (CAA01/S70YC)
  7. BLM22035
    Defining long funding leases: amendments, transfers and assignments: transfers, assignments - general
  8. BLM22040
    Defining long funding leases: amendments, transfers and assignments: transfers by lessors (CAA01/S70W)
  9. BLM22045
    Defining long funding leases: amendments, transfers and assignments: transfers and rents receivable under the new lease
  10. BLM22050
    Defining long funding leases: amendments, transfers and assignments: transfers by lessor of long funding operating lease - example
  11. BLM22055
    Defining long funding leases: amendments, transfers and assignments: transfers by lessees (CAA01/S70X)
  12. BLM22060
    Defining long funding leases: amendments, transfers and assignments: meaning of a transfer of plant or machinery
  13. BLM22065
    Defining long funding leases: amendments, transfers and assignments: sale and lease back, lease and lease back (CAA01/S70Y)
  14. BLM22070
    Defining long funding leases: amendments, transfers and assignments: change in accounting classification of a long funding lease (CAA01/S70YA)
  15. BLM22075
    Defining long funding leases: amendments, transfers and assignments: lease that is not a LFL - increase in proportion of residual amount guaranteed (CAA01/S70YD)