188ÌåÓý

Cookies on 188ÌåÓý

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 188ÌåÓý, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
188ÌåÓý

Navigation menu

Menu
Search 188ÌåÓý

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 188ÌåÓý is being rebuilt â€� find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Business Leasing Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
12 February 2025 - See all updates
  1. Back to contents
  2. BLM30000
  3. BLM38000
  4. BLM20000

BLM24000 - Defining long funding leases: election: contents

  1. BLM24005
    Introduction to SI2007/304
  2. BLM24010
    Who can make an election? (SI2007/304 regulations 2 and 3)
  3. BLM24015
    Plant or machinery lessor, SI21007/304 regulation 2
  4. BLM24020
    Effect on lessee
  5. BLM24025
    Effective date (SI2007/304 regulation 2(4))
  6. BLM24030
    Consequences of making an election (SI2007/304 regulation 2(5))
  7. BLM24035
    How to make an election (SI2007/304 regulation 2(2))
  8. BLM24040
    Time limit for making and election (SI2007/304 regulation 2(3))
  9. BLM24045
    Withdrawing an election (SI2007/304 regulation 2(2))
  10. BLM24049
    Eligible leases
  11. BLM24095
    Qualifying incidental leases (SI2007/304 regulation 4)
  12. BLM24300
    Following the accounts
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 188ÌåÓý

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 188ÌåÓý

To help us improve 188ÌåÓý, we’d like to know more about your visit today. .

Services and information

  • Benefits
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is available under the , except where otherwise stated