CFM81000 | Old rules: loan relationships: connected persons: contents
From HM Revenue & Customs · Corporate Finance Manual
This guidance applies to periods of account beginning before 1 January 2005
Contents7 entries
- CFM81010Old rules: loan relationships: connected persons: overview
- CFM81020Old rules: loan relationships: connected persons: consequences of connection
- CFM81030Old rules: loan relationships: connected persons: connection through control
- CFM81040Old rules: loan relationships: connected persons: exempt circumstances
- CFM81050Old rules: loan relationships: connected persons: conditions for exemption: company
- CFM81060Old rules: loan relationships: connected persons: conditions for exemption: debt
- CFM81070Old rules: loan relationships: connected persons: late interest and discounted securities