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Contents

Official guidance

Corporate Finance Manual

CFM53000 · Derivative contracts: group continuity

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CFM53010 · Introduction and layout of guidance
CFM53020 · Conditions
CFM53030 · Novations and other indirect replacements
CFM53040 · Series of transactions
CFM53050 · Transfers before 16 March 2005
CFM53060 · Examples of transfers before 16 March 2005
CFM53070 · Transfers on or after 16 March 2005
CFM53080 · Transfers on or after 16 March 2005: examples
CFM53090 · Fair value accounting
CFM53100 · Deemed assignment when company ceases to be resident
CFM53110 · Degrouping charge
CFM53120 · European matters
CFM53130 · Avoidance using group continuity rules

Derivative contracts: contents
Derivative contracts: group continuity: Contents

CFM53000 | Derivative contracts: group continuity: Contents

From HM Revenue & Customs · Corporate Finance Manual

Contents13 entries

CFM53010Derivative contracts: group continuity: introduction and layout of guidance
CFM53020Derivative contracts: group continuity: conditions
CFM53030Derivative contracts: group continuity: novations and other indirect replacements
CFM53040Derivative contracts: group continuity: series of transactions
CFM53050Derivative contracts: group continuity: transfers before 16 March 2005
CFM53060Derivative contracts: group continuity: examples of transfers before 16 March 2005
CFM53070Derivative contracts: group continuity: transfers on or after 16 March 2005
CFM53080Derivative contracts: group continuity: transfers on or after 16 March 2005: examples
CFM53090Derivative contracts: group continuity: fair value accounting
CFM53100Derivative contracts: group continuity: deemed assignment when company ceases to be resident
CFM53110Derivative contracts: group continuity: degrouping charge
CFM53120Derivative contracts: group continuity: European matters
CFM53130Derivative contracts: group continuity: avoidance using group continuity rules