BIM64330 - Private Finance Initiative (PFI): interest: pre-trading: table of examples

Tax treatment Accounting treatment of pre-trading interest - -
- Fixed asset Finance debtor -
- FRS5 FRS5 SSAP9/FRS5
Non-trade Example 1 (BIM64335) Example 3 (BIM64345) Example 5 (BIM64355)
Trade Example 2 (BIM64340) Example 4 (BIM64350) Example 6 (BIM64360)