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Contents

Official guidance
Corporate Finance Manual

CFM95900 · Interest restriction: group-interest

  • CFM95905 · Overview
  • CFM95910 · Net group interest expense (NGIE)
  • CFM95950 · ANGIE
  • CFM96010 · Qualifying net group-interest expense (QNGIE)
  • CFM96060 · Derivative contracts
  1. Interest restriction
  2. Interest restriction: group-interest

CFM95900 | Interest restriction: group-interest

From HM Revenue & Customs · Corporate Finance Manual

Contents5 entries

  1. CFM95905Interest restriction: group-interest: overview
  2. CFM95910Interest restriction: group-interest: net group interest expense (NGIE)
  3. CFM95950Interest restriction: group-interest: ANGIE
  4. CFM96010Interest restriction: group-interest: qualifying net group-interest expense (QNGIE)
  5. CFM96060Interest restriction: group-interest: derivative contracts
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