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Official guidance

Corporate Finance Manual

CFM96060 · Interest restriction: group-interest: derivative contracts

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CFM96070 · Overview
CFM96080 · Application of the Disregard Regulations
CFM96090 · Examples

Interest restriction: group-interest
Interest restriction: group-interest: derivative contracts

CFM96060 | Interest restriction: group-interest: derivative contracts

From HM Revenue & Customs · Corporate Finance Manual

Contents3 entries

CFM96070Interest restriction: group-interest: derivative contracts: overview
CFM96080Interest restriction: group-interest: derivative contracts: application of the Disregard Regulations
CFM96090Interest restriction: group-interest: derivative contracts: examples