CFM43000 | Deemed loan relationships: holdings in investment funds: contents
From HM Revenue & Customs · Corporate Finance Manual
Contents
Contents6 entries
- CFM43010Deemed loan relationships: holdings in investment funds: overview
- CFM43020Deemed loan relationships: holdings in investment funds: example of the purpose of the legislation
- CFM43030Deemed loan relationships: holdings in investment funds: relevant holding
- CFM43040Deemed loan relationships: holdings in investment funds: qualifying investments
- CFM43050Deemed loan relationships: holdings in investment funds: amounts treated as creditor loan relationships
- CFM43060Deemed loan relationships: holdings in investment funds: amounts treated as creditor loan relationships: anti-avoidance