CFM95100 | Interest restriction: overviewFrom HM Revenue & Customs · Corporate Finance ManualDetailsContents5 entriesCFM95110Interest restriction: overview: introductionCFM95120Interest restriction: overview: policy backgroundCFM95130Interest restriction: overview: OECD Action 4CFM95140Interest restriction: overview: a short guideCFM95150Interest restriction: overview: structure of the legislationNext