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
- CFM81310Old rules: loan relationships: consortia and bad debts: overview
- CFM81320Old rules: loan relationships: consortia and bad debts: summary of Para 5A
- CFM81330Old rules: loan relationships: consortia and bad debts: conditions for Para 5A
- CFM81340Old rules: taxing loan relationships: consortia and bad debts: amount of restriction
- CFM81350Old rules: loan relationships: consortia and bad debts: relevant net debit
- CFM81360Old rules: loan relationships: consortia and bad debts: group relief
- CFM81370Old rules: loan relationships: consortia and bad debts: effect of releases
- CFM81380Old rules: loan relationships: consortia and bad debts: limit of debits
- CFM81390Old rules: loan relationships: consortia and bad debts: limit of debits: examples
- CFM81400Old rules: loan relationships: consortia and bad debts: subsequent recovery
- CFM81410Old rules: loan relationships: consortia and bad debts: group relief restriction
- CFM81420Old rules: loan relationships: consortia and bad debts: carry forward of group relief