CFM39000 - Loan relationships: tax avoidance: other rules
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CFM39010Other rules: Overview of other anti-avoidance rules
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CFM39020Other rules: Artificial payments of interest: introduction
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CFM39030Other rules: Artificial payments of interest: sole or main benefit
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CFM39035Other rules: Connected parties deriving benefit from creditor relationships
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CFM39040Other rules: Reset bonds: introduction
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CFM39050Other rules: Reset bonds: mirror bond scheme
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CFM39060Other rules: Reset bonds: change of ownership scheme
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CFM39070Other rules: Reset bonds: conditions
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CFM39080Other rules: Consideration not fully recognised by accounting practice
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CFM39090Intra-group convertibles: overview
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CFM39091Intra-group convertibles: conditions
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CFM39092Intra-group convertibles: effect
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CFM39093Intra-group convertibles: example