CFM98300 | Interest restriction: commencement rules
From HM Revenue & Customs · Corporate Finance Manual
Contents7 entries
- CFM98310Interest restriction: commencement rules: introduction
- CFM98320Interest restriction: commencement rules: straddling period of account
- CFM98330Interest restriction: commencement rules: repeal of Worldwide Debt Cap
- CFM98350Interest restriction: commencement rules: extended time limits
- CFM98360Interest restriction: commencement rules: previous accounting and tax changes
- CFM98370Interest restriction: commencement rules: group mismatches
- CFM98380Interest restriction: commencement rules: power to make elections under the Disregards Regulations