CFM96850 | Interest restriction: joint ventures: group ratio (blended) election
From HM Revenue & Customs · Corporate Finance Manual
Contents5 entries
- CFM96860Interest restriction: joint ventures: group ratio (blended) election: application of election
- CFM96870Interest restriction: joint ventures: group ratio (blended) election: example
- CFM96880Interest restriction: joint ventures: group ratio (blended) election: blended net group-interest expense
- CFM96890Interest restriction: joint ventures: group ratio (blended) election: interaction with the non-consolidated investment election
- CFM96900Interest restriction: joint ventures: group ratio (blended) election: treatment of elections in investor groups