SolvedCFM96700 | Interest restriction: joint ventures
From HM Revenue & Customs · Corporate Finance Manual
Contents6 entries
- CFM96710Interest restriction: joint ventures: overview
- CFM96720Interest restriction: joint ventures: treatment when no elections apply
- CFM96760Interest restriction: joint ventures: interest allowance (non-consolidated investment) election
- CFM96820Interest restriction: joint ventures: interest allowance (consolidated partnerships) election
- CFM96850Interest restriction: joint ventures: group ratio (blended) election
- CFM96910Interest restriction: joint ventures: qualifying infastructure company JV