CFM35600 - Loan relationships: consortia companies and impairment: contents

1. CFM35610

   Consortia companies and impairment: overview
2. CFM35620

   Consortia companies and impairment: how the restriction works
3. CFM35630

   Consortia companies and impairment: how the restriction works: example
4. CFM35640

   Consortia companies and impairment: amount of restriction
5. CFM35650

   Consortia companies and impairment: amount of restriction: example
6. CFM35660

   Consortia companies and impairment: amount of restriction: effect of releases
7. CFM35670

   Consortia companies and impairment: amount of restriction: effect of releases: further examples
8. CFM35680

   Consortia companies and impairment: reduction in credits
9. CFM35690

   Consortia companies and impairment: reduction in credits: apportionment
10. CFM35700

    Consortia companies and impairment: restriction of group relief for previous impairment debits
11. CFM35710

    Consortia companies and impairment: carry forward of group relief