BIM64250 | Private Finance Initiative (PFI): interest: trade: table of examples

From HM Revenue & Customs · Business Income Manual

Tax treatment of project	Accounting treatment of trade interest	-	-
-	Fixed asset	Finance debtor	-
-	FRS5	FRS5	SSAP9/FRS5
Revenue	Example 1 (BIM64255) / Example 2 (BIM64260)	Example 3 (BIM64265) / Example 4 (BIM64270)	Example 5 (BIM64275)
Capital	Example 6 (BIM64280)	Example 7 (BIM64285)	Example 8 (BIM64290)