BLM81000 - Sale of lessor companies and similar arrangements: partnerships: contents
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BLM81005Introduction
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BLM81010Effect of the sale of lessor company legislation
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BLM81015Identifying transactions that are affected
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BLM81020Meaning of qualifying change in company’s interest in a business
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BLM81025Identifying a qualifying change
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BLM81030Identifying a qualifying change - more complex arrangements
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BLM81035Identifying a qualifying change in the ownership of a partner company
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BLM81040Meaning of business of leasing plant or machinery
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BLM81042Identifying 'relevant transferred plat or machinery'
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BLM81043Meaning of 'qualified associate'
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BLM81045Change in a partner company’s interest in the business – meaning of ‘relevant transferred plant or machinery’
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BLM81050Change in ownership of a partner company - meaning of ‘associated company of the relevant company’
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BLM81054Partnerships involving consortia: contents
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BLM81070Quantifying the basic income amount
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BLM81075Quantifying the PM amount
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BLM81080Quantifying the TWDV figure amount - Section 421 CTA2010
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BLM81082Quantifying the TWDV figure amount - Section 421 CTA2010
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BLM81085Amount of income - change in partner company’s interest in the partnership
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BLM81090Amount of expense - change in partner company’s interest in the partnership
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BLM81095Amount of income - change in ownership of partner company
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BLM81100Amount of income - change in ownership of partner company