BLM23039 - Defining long funding leases: commencement and transition: pre-existing heads of agreement: 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. BLM23040
    Outline
  2. BLM23045
    Written agreement
  3. BLM23050
    Lessee鈥檚 side, lessor鈥檚 side and lessee
  4. BLM23055
    Description of asset
  5. BLM23060
    Relating to two or more assets (FA06/Sch8/Para25)
  6. BLM23065
    Relating to two or more assets, examples
  7. BLM23070
    Under construction
  8. BLM23075
    Construction of software
  9. BLM23080
    Lease not materially different from the pre-existing heads of agreement