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Contents

Official guidance
Corporate Finance Manual

CFM81300 · Old rules: loan relationships: consortia and bad debts

  • CFM81310 · Overview
  • CFM81320 · Summary of Para 5A
  • CFM81330 · Conditions for Para 5A
  • CFM81340 · Old rules: taxing loan relationships: consortia and bad debts: amount of restriction
  • CFM81350 · Relevant net debit
  • CFM81360 · Group relief
  • CFM81370 · Effect of releases
  • CFM81380 · Limit of debits
  • CFM81390 · Limit of debits: examples
  • CFM81400 · Subsequent recovery
  • CFM81410 · Group relief restriction
  • CFM81420 · Carry forward of group relief
  1. Old rules: contents
  2. Old rules: loan relationships: consortia and bad debts: contents

CFM81300 | Old rules: loan relationships: consortia and bad debts: contents

From HM Revenue & Customs · Corporate Finance Manual

This guidance applies to periods of account beginning before 1 January 2005

Contents12 entries

  1. CFM81310Old rules: loan relationships: consortia and bad debts: overview
  2. CFM81320Old rules: loan relationships: consortia and bad debts: summary of Para 5A
  3. CFM81330Old rules: loan relationships: consortia and bad debts: conditions for Para 5A
  4. CFM81340Old rules: taxing loan relationships: consortia and bad debts: amount of restriction
  5. CFM81350Old rules: loan relationships: consortia and bad debts: relevant net debit
  6. CFM81360Old rules: loan relationships: consortia and bad debts: group relief
  7. CFM81370Old rules: loan relationships: consortia and bad debts: effect of releases
  8. CFM81380Old rules: loan relationships: consortia and bad debts: limit of debits
  9. CFM81390Old rules: loan relationships: consortia and bad debts: limit of debits: examples
  10. CFM81400Old rules: loan relationships: consortia and bad debts: subsequent recovery
  11. CFM81410Old rules: loan relationships: consortia and bad debts: group relief restriction
  12. CFM81420Old rules: loan relationships: consortia and bad debts: carry forward of group relief
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