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CFM35800 | Loan relationships: connected parties: late interest: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents20 entries

  1. CFM35810Loan relationships: connected parties: late interest: overview
  2. CFM35820Loan relationships: connected parties: late interest: examples
  3. CFM35830Loan relationships: connected parties: late interest: when is interest paid?
  4. CFM35840Loan relationships: connected parties: late interest: when is interest brought into account?
  5. CFM35850Loan relationships: connected parties: late interest: lenders outside the loan relationships rules
  6. CFM35860Loan relationships: connected parties: late interest: the four cases
  7. CFM35870Loan relationships: connected parties: late interest: participation
  8. CFM35880Loan relationships: connected parties: late interest: participation: associates
  9. CFM35890Loan relationships: connected parties: late interest: participation: CIS (collective investment scheme) based close companies and CIS limited partnerships
  10. CFM35900Loan relationships: connected parties: late interest: participation: CIS based close companies and CIS limited partnerships: meaning of limited partnership
  11. CFM35910Loan relationships: connected parties: late interest: participation: CIS based close companies and CIS limited partnerships: transitional provisions
  12. CFM35920Loan relationships: connected parties: late interest: major interest
  13. CFM35930Loan relationships: connected parties: late interest: major interest: example
  14. CFM35940Loan relationships: connected parties: late interest: major interest and participation: example
  15. CFM35950Loan relationships: connected parties: late interest: pension schemes
  16. CFM35960Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009
  17. CFM35965Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009: arrangements to apply the late interest rule
  18. CFM35970Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009: transition to the new rules
  19. CFM35980Loan relationships: connected parties: late interest: APs beginning on or after 1 April 2009: multi-investor partnerships
  20. CFM35985Loan relationships: connected parties: late interest: changes made by Finance Act 2015