BLM32300 - Taxation of leases that are not long funding leases: finance lessees: termination adjustments: contents

  1. BLM32305
    Introduction
  2. BLM32310
    Terminal rebate
  3. BLM32315
    Termination rental
  4. BLM32320
    Terminal adjustments - whether capital
  5. BLM32325
    Operating leases
  6. BLM32330
    Adjustments needed for tax purposes
  7. BLM32335
    Terminal rebate - SP3/91 not applied
  8. BLM32340
    Sale of asset by lessor to lessee
  9. BLM32345
    Part exchange of leased assets
  10. BLM32350
    Part exchange - hire purchase
  11. BLM32355
    One finance lease substituted for another
  12. BLM32360
    Example
  13. BLM32365
    Rental rebates - special cases