CFM63300 | Foreign exchange: matching: anti-avoidance: FA2010: risk transfer schemes: Contents
From HM Revenue & Customs · Corporate Finance Manual
Contents14 entries
- CFM63310FA2010: risk transfer schemes: introduction
- CFM63320FA2010: risk transfer schemes: example
- CFM63330FA2010: risk transfer schemes: summary of the legislation
- CFM63340FA2010: risk transfer schemes: meaning of ‘risk transfer scheme’: condition 1
- CFM63350FA2010: risk transfer schemes: meaning of ‘risk transfer scheme’: conditions 2 and 3
- CFM63360FA2010: risk transfer schemes: scheme losses and scheme profits
- CFM63370FA2010: risk transfer schemes: calculating the ring-fenced losses
- CFM63380FA2010: risk transfer schemes: calculating the relevant scheme profits
- CFM63390FA2010: risk transfer schemes: the losses pool
- CFM63400FA2010: risk transfer schemes: the profits pool
- CFM63410FA2010: risk transfer schemes: utilising ring-fenced losses: same period
- CFM63420FA2010: risk transfer schemes: utilising ring-fenced losses: subsequent periods
- CFM63430FA2010: risk transfer schemes: ‘economic’ profits and losses
- CFM63440FA2010: risk transfer schemes: the group