CFM97800 | Interest restriction: leasingFrom HM Revenue & Customs · Corporate Finance ManualDetailsContents4 entriesCFM97810Interest restriction: leasing: overviewCFM97815Interest restriction: leasing: IFRS 16 examplesCFM97820Interest restriction: leasing: long funding operating leasesCFM97830Interest restriction: leasing: finance leases that are not long funding leasesPreviousNext