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HMRC internal manual

Business Leasing Manual

HM Revenue & Customs
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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.