Business Leasing Manual: recent changes
Below are details of the amendments that were published on 18 June 2013 (see the update index for all updates)
This manual has been updated for changes to statutory references, in particular to Corporation Taxes Acts 2010 as a consequence of Tax Law Rewrite. Other updates reflect changes to the sale of lessor company legislation since its introduction in FA 2006.
|Page||Details of update|
|BLM80015||Provides a summary of changes to the sale of lessor companies provisions.|
|BLM80370||Provides guidance on the election out of the charge.|
|BLM80337||Provides guidance on lessor companies entering tonnage tax.|