BLM81000 - Sale of lessor companies and similar arrangements: partnerships: contents

  1. BLM81005
    Introduction
  2. BLM81010
    Effect of the sale of lessor company legislation
  3. BLM81015
    Identifying transactions that are affected
  4. BLM81020
    Meaning of qualifying change in company鈥檚 interest in a business
  5. BLM81025
    Identifying a qualifying change
  6. BLM81030
    Identifying a qualifying change - more complex arrangements
  7. BLM81035
    Identifying a qualifying change in the ownership of a partner company
  8. BLM81040
    Meaning of business of leasing plant or machinery
  9. BLM81042
    Identifying 'relevant transferred plat or machinery'
  10. BLM81043
    Meaning of 'qualified associate'
  11. BLM81045
    Change in a partner company鈥檚 interest in the business 鈥� meaning of 鈥榬elevant transferred plant or machinery鈥�
  12. BLM81050
    Change in ownership of a partner company - meaning of 鈥榓ssociated company of the relevant company鈥�
  13. BLM81054
    Partnerships involving consortia: contents
  14. BLM81070
    Quantifying the basic income amount
  15. BLM81075
    Quantifying the PM amount
  16. BLM81080
    Quantifying the TWDV figure amount - Section 421 CTA2010
  17. BLM81082
    Quantifying the TWDV figure amount - Section 421 CTA2010
  18. BLM81085
    Amount of income - change in partner company鈥檚 interest in the partnership
  19. BLM81090
    Amount of expense - change in partner company鈥檚 interest in the partnership
  20. BLM81095
    Amount of income - change in ownership of partner company
  21. BLM81100
    Amount of income - change in ownership of partner company