SolvedCFM96910 | Interest restriction: joint ventures: qualifying infastructure company JV
From HM Revenue & Customs · Corporate Finance Manual
Contents5 entries
- CFM96920Interest restriction: joint ventures: qualifying infrastructure company JV: treatment of a single QIC JV company
- CFM96930Interest restriction: joint ventures: qualifying infrastructure company JV: how TIOPA10/s401 and TIOPA10/S427 apply to a single company that has made a section 444 election
- CFM96940Interest restriction: joint ventures: qualifying infrastructure company JV: example of interaction of S444 with both S427 and S401
- CFM96950Interest restriction: joint ventures: qualifying infrastructure company JV: application to JV group with QIC subsidiaries
- CFM96960Interest restriction: joint ventures: qualifying infrastructure company JV: effect on other companies