CFM96820 | Interest restriction: joint ventures: interest allowance (consolidated partnerships) electionFrom HM Revenue & Customs · Corporate Finance ManualDetailsContents2 entriesCFM96830Interest restriction: joint ventures: interest allowance (consolidated partnerships) election: effect of the electionCFM96840Interest restriction: joint ventures: interest allowance (consolidated partnerships) election: example with interest allowance (consolidated partnerships) electionPreviousNext