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HMRC internal manual

Business Leasing Manual

Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: contents

  1. BLM61005
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Sale and finance leasebacks - Connected Parties
  2. BLM61010
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Sale and finance leasebacks by loss makers
  3. BLM61020
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Double benefit leasing - background
  4. BLM61030
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Double benefit leasing - BLM61020 type arrangements
  5. BLM61040
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Restriction to the deductions available to lessee -sale or lease and leaseback
  6. BLM61045
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Restriction on lessee deductions - termination of lease
  7. BLM61050
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Computation of lessor's profits where lessee restriction to lease rental deduction has applied
  8. BLM61055
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Lessor income restriction - termination of lease
  9. BLM61060
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Leaseback not a finance lease for lessee
  10. BLM61070
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - subject to further operating lease
  11. BLM61080
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Introduction
  12. BLM61081
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Section 228B
  13. BLM61082
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Section 228C
  14. BLM61083
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Finance leaseback - Transitional provisions - Sections 228D and 228E
  15. BLM61090
    Plant and machinery leasing - Anti-avoidance: Non-long funding lease rules: Sale / Lease and leaseback arrangements post 9 October 2007