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Contents

Official guidance
Corporate Finance Manual

CFM43000 · Deemed loan relationships: holdings in investment funds

  • CFM43010 · Overview
  • CFM43020 · Example of the purpose of the legislation
  • CFM43030 · Relevant holding
  • CFM43040 · Qualifying investments
  • CFM43050 · Amounts treated as creditor loan relationships
  • CFM43060 · Amounts treated as creditor loan relationships: anti-avoidance
  1. Deemed loan relationships: Contents
  2. Deemed loan relationships: holdings in investment funds: contents

CFM43000 | Deemed loan relationships: holdings in investment funds: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents

Contents6 entries

  1. CFM43010Deemed loan relationships: holdings in investment funds: overview
  2. CFM43020Deemed loan relationships: holdings in investment funds: example of the purpose of the legislation
  3. CFM43030Deemed loan relationships: holdings in investment funds: relevant holding
  4. CFM43040Deemed loan relationships: holdings in investment funds: qualifying investments
  5. CFM43050Deemed loan relationships: holdings in investment funds: amounts treated as creditor loan relationships
  6. CFM43060Deemed loan relationships: holdings in investment funds: amounts treated as creditor loan relationships: anti-avoidance
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