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HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
1 April 2026 - See all updates

BLM80100 - Sale of lessor companies and similar arrangements: business of leasing plant or machinery: contents

  1. BLM80105
    Identifying transactions that are affected
  2. BLM80110
    Meaning of carrying on a business of leasing plant or machinery - transactions on or after 23 March 2011
  3. BLM80112
    Meaning of carrying on a business of leasing plant or machinery - transactions before 23 March 2011
  4. BLM80115
    Condition A – the plant or machinery test
  5. BLM80120
    The accounting value of plant or machinery - transactions on or after 23 March 2011
  6. BLM80122
    The accounting value of plant or machinery - transactions before 13 November 2008
  7. BLM80123
    The accounting value of plant or machinery - transactions on or after 13 November 2008 and before 23 March 2011
  8. BLM80124
    Adjustments to the balance sheet figures: contents
  9. BLM80150
    Meaning of ‘leased out plant or machinery’ - transactions on or after 13 March 2011
  10. BLM80152
    Meaning of ‘qualifying associate’- transactions on or after 23 March 2011
  11. BLM80153
    Meaning of ‘qualifying leased plant or machinery’ - transactions before 23 March 2011
  12. BLM80155
    Condition A - Business of leasing plant or machinery - example
  13. BLM80157
    Condition A - business of leasing plant or machinery - example - transactions before 13 November 2008
  14. BLM80158
    Condition A - business of leasing plant or machinery - example - transactions on or after 13 November 2008 and before 23 March 2011
  15. BLM80160
    Condition B – income from a leasing business