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HMRC internal manual

Business Leasing Manual

From
HM Revenue & Customs
Updated
, see all updates

Sale of lessor companies and similar arrangements: Exceptions to qualifying change of ownership: Election out of charge: contents

  1. BLM80372
    Sale of lessor companies and similar arrangements: change of ownership: introduction
  2. BLM80374
    Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: making the election
  3. BLM80376
    Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: outline of restrictions
  4. BLM80378
    Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: Restrictions on losses
  5. BLM80380
    Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: restrictions on losses - Examples
  6. BLM80382
    Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: restrictions on artificial losses or reduction in profits
  7. BLM80384
    Sale of lessor companies and similar arrangements: change of ownership: exceptions to qualifying change of ownership: election out of charge: restrictions on availability of capital allowances
  8. BLM80386
    Sale of lessor companies and similar arrangements: election out of charge: transfers into and out of a ring fenced company - transactions before 23 March 2011
  9. BLM80388
    Sale of lessor companies and similar arrangements: election out of charge: transfers into and out of a ring fenced company - transactions on or after 23 March 2011