CFM40100 | Loan relationships: deemed loan relationships: overview and summary: contentsFrom HM Revenue & Customs · Corporate Finance ManualDetailsContentsContents4 entriesCFM40110Loan relationships: deemed loan relationships: overviewCFM40120Deemed loan relationships: money debts: summaryCFM40130Deemed loan relationships: investment funds and mutual arrangements: summaryCFM40140Deemed loan relationships: interest-like returns: summaryNext