BLM00000 - Business Leasing Manual: Main contents
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| BLM00001 | Introduction to leasing and basics of lease accounting and lease taxation |
| BLM10000 | Lease accounting |
| BLM20000 | Defining long funding leases |
| BLM30000 | Taxation of leases that are not long funding leases |
| BLM40000 | Taxation of income and expenditure under long funding leases |
| BLM70000 | Anti-avoidance: Schedule 12 FA 1997 |
| BLM80000 | Anti-avoidance: sale of lessor companies and similar arrangements |
