BLM23000 - Defining long funding leases: commencement and transition: contents

This manual is being updated to reflect FRS 102 (2024 amendments). For guidance on the tax treatment of accounts prepared under IFRS 16 or the revised FRS 102, please refer to pages within the BLM50000 chapter.

  1. BLM23005
    Introduction
  2. BLM23010
    Basic rules (FA06/Sch8/Para 15)
  3. BLM23015
    Transitional rules (FA06/Sch8/Para 15)
  4. BLM23020
    Coming within the charge to tax on or after 1 April 2006
  5. BLM23025
    Excepted leases (FA06/Sch8/Para 17)
  6. BLM23030
    Excepted leases - extended time limits (FA06/Sch8/Para 18)
  7. BLM23035
    Excepted leases - extended time limits - abnormal events (FA06/Sch8/Para 19)
  8. BLM23039
    Pre-existing heads of agreement
  9. BLM23085
    Expenditure incurred before 19 July 2006