BLM72000 - 鈥橧ncome-into-capital鈥� schemes and back loaded leases: Relief for set-offs against rentals: contents
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BLM72001Avoidance of double taxation 鈥� rental excesses
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BLM72005Avoidance of double taxation 鈥� function of the rental excess reliefs
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BLM72010Features of rental excess reliefs
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BLM72011Cumulative accountancy rental excess
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BLM72070CGT disposal not of asset outright
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BLM72075Part disposal of asset
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BLM72080Disposal of asset 鈥榬epresenting鈥� leased asset
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BLM72085Part disposal of asset 鈥榬epresenting鈥� leased asset
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BLM72090Series of disposals
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BLM72095Simultaneous disposals
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BLM72100Interaction with general CGT rules
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BLM72105Rental excess 鈥� approach in practice
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BLM72106Cumulative normal rental excess