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CFM97100 | Interest restriction: public infrastructure

From HM Revenue & Customs · Corporate Finance Manual

Contents32 entries

  1. CFM97110Interest restriction: public infrastructure: outline
  2. CFM97120Interest restriction: public infrastructure: qualifying infrastructure activity
  3. CFM97130Interest restriction: public infrastructure: public infrastructure asset
  4. CFM97140Interest restriction: public infrastructure: public benefit test
  5. CFM97150Interest restriction: public infrastructure: expected economic life
  6. CFM97160Interest restriction: public infrastructure: group balance sheet test
  7. CFM97170Interest restriction: public infrastructure: buildings within UK property business
  8. CFM97180Interest restriction: public infrastructure: ancillary to, or facilitates, provision
  9. CFM97190Interest restriction: public infrastructure: qualifying infrastructure company
  10. CFM97200Interest restriction: public infrastructure: the income test
  11. CFM97210Interest restriction: public infrastructure: the asset test
  12. CFM97220Interest restriction: public infrastructure: fully taxed in the UK
  13. CFM97230Interest restriction: public infrastructure: decommissioning and decommissioning funds
  14. CFM97240Interest restriction: public infrastructure: the election
  15. CFM97250Interest restriction: public infrastructure: elections for a transitional period
  16. CFM97260Interest restriction: public infrastructure: joint elections modifying the effect of an election to be qualifying infrastructure company
  17. CFM97270Interest restriction: public infrastructure: meaning of insignificant for members of a joint election
  18. CFM97280Interest restriction: public infrastructure: one fails, all fail effect for members of a joint infrastructure election
  19. CFM97290Interest restriction: public infrastructure: effect of section 435 election on anti-cycling provisions
  20. CFM97300Interest restriction: public infrastructure: exemption for interest payable to third parties
  21. CFM97320Interest restriction: public infrastructure: limited recourse of financial instruments
  22. CFM97330Interest restriction: public infrastructure: guarantees, indemnities and financial assistance
  23. CFM97335Interest restriction: public infrastructure: loans advanced through non-resident intermediaries
  24. CFM97340Interest restriction: public infrastructure: qualifying old loan relationship
  25. CFM97350Interest restriction: public infrastructure: qualifying public receipts
  26. CFM97360Interest restriction: public infrastructure: highly predictable
  27. CFM97370Interest restriction: public infrastructure: ceasing to be a qualifying old loan relationship
  28. CFM97380Interest restriction: public infrastructure: amounts to be ignored or treated as nil
  29. CFM97390Interest restriction: public infrastructure: interaction with the ‘de minimis’ provisions
  30. CFM97400Interest restriction: public infrastructure: interaction with the transitional provisions
  31. CFM97420Interest restriction: public infrastructure: partnerships and transparent entities
  32. CFM97430Interest restriction: public infrastructure: relevant public body