Generally

Lessor's cash flows

Rights under the lease, assignment of

Assignment by the lessee – protection for the lessor

Assignment by the lessor – protection for the lessee

Generally

Sale of the equipment, provisions for

Small and large transactions

Taxation assumptions

Accrual basis of computation

Capital allowances on capital expenditure

Date rules

Financing interest, deductible for lessor

Generally

Group relief

No changes in tax rate

Other taxation indemnities

Rental adjustments

Sweeping up

Termination – disposal value

Termination – rebate of rentals

Trading transaction