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Contents

Official guidance
Corporate Finance Manual

CFM35600 · Loan relationships: consortia companies and impairment

  • CFM35610 · Overview
  • CFM35620 · How the restriction works
  • CFM35630 · How the restriction works: example
  • CFM35640 · Amount of restriction
  • CFM35650 · Amount of restriction: example
  • CFM35660 · Amount of restriction: effect of releases
  • CFM35670 · Amount of restriction: effect of releases: further examples
  • CFM35680 · Reduction in credits
  • CFM35690 · Reduction in credits: apportionment
  • CFM35700 · Restriction of group relief for previous impairment debits
  • CFM35710 · Carry forward of group relief
  1. Loan relationships: connected parties: contents
  2. Loan relationships: consortia companies and impairment: contents

CFM35600 | Loan relationships: consortia companies and impairment: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents11 entries

  1. CFM35610Loan relationships: consortia companies and impairment: overview
  2. CFM35620Loan relationships: consortia companies and impairment: how the restriction works
  3. CFM35630Loan relationships: consortia companies and impairment: how the restriction works: example
  4. CFM35640Loan relationships: consortia companies and impairment: amount of restriction
  5. CFM35650Loan relationships: consortia companies and impairment: amount of restriction: example
  6. CFM35660Loan relationships: consortia companies and impairment: amount of restriction: effect of releases
  7. CFM35670Loan relationships: consortia companies and impairment: amount of restriction: effect of releases: further examples
  8. CFM35680Loan relationships: consortia companies and impairment: reduction in credits
  9. CFM35690Loan relationships: consortia companies and impairment: reduction in credits: apportionment
  10. CFM35700Loan relationships: consortia companies and impairment: restriction of group relief for previous impairment debits
  11. CFM35710Loan relationships: consortia companies and impairment: carry forward of group relief
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