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CFM90800 | Debt cap: financial services groups: scope: contents

From HM Revenue & Customs · Corporate Finance Manual

Contents16 entries

  1. CFM90810Debt cap: financial services groups: introduction
  2. CFM90820Debt cap: financial services groups: qualification test based on income from business activities
  3. CFM90830Debt cap: financial services groups: qualification based on business activities of the worldwide group or the group companies
  4. CFM90840Debt cap: financial services groups: qualification affected by losses on activities normally reported on a net basis
  5. CFM90850Debt cap: financial services groups: dealing with group companies which are not members of the group for the whole period of account
  6. CFM90860Debt cap: financial services groups: the meaning of ‘substantially all’
  7. CFM90870Debt cap: financial services groups: qualifying activities
  8. CFM90880Debt cap: financial services groups: lending activities
  9. CFM90890Debt cap: financial services groups: activities ancillary to lending activities
  10. CFM90900Debt cap: financial services groups: insurance activities
  11. CFM90910Debt cap: financial services groups: insurance related activities
  12. CFM90920Debt cap: financial services groups: Lloyd’s
  13. CFM90930Debt cap: financial services groups: dealing in financial instruments
  14. CFM90940Debt cap: financial services groups: trading income of a worldwide group
  15. CFM90950Debt cap: financial services groups: trading income of UK group companies
  16. CFM90960Debt cap: financial services groups: income statement of a financial services group: example