BLM73000 - 鈥橧ncome-into-capital鈥� schemes and back loaded leases: Capital allowances: contents

  1. BLM73001
    Introduction
  2. BLM73005
    Avoidance of balancing adjustments 鈥� 鈥楳ajor lump sum鈥�
  3. BLM73010
    Disposal proceeds more than cost of asset
  4. BLM73015
    Disposal proceeds less than cost of asset
  5. BLM73020
    Disposal proceeds less than cost of asset 鈥� example
  6. BLM73025
    Double taxation
  7. BLM73030
    Variation of lease terms
  8. BLM73035
    Restriction on disposal proceeds
  9. BLM73040
    Machinery and plant
  10. BLM73045
    Industrial buildings allowances
  11. BLM73055
    Allowances for costs relating to waste disposal sites and cemeteries
  12. BLM73060
    Contributions to lessor鈥檚 capital expenditure
  13. BLM73065
    Timing of recovery charge