CFM39500 - Loan relationships: tax avoidance: regime anti-avoidance rule
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CFM39510Regime anti-avoidance rule: Introduction
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CFM39520Regime anti-avoidance rule: relevant avoidance arrangements
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CFM39530Regime anti-avoidance rule: loan-related and derivative-related tax advantages
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CFM39540Regime anti-avoidance rule: excluded arrangements
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CFM39550Regime anti-avoidance rule: principles underlying the regime
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CFM39560Regime anti-avoidance rule: counteraction
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CFM39570Regime anti-avoidance rule: interaction with other anti-avoidance rules
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CFM39580Regime anti-avoidance rule: examples
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CFM39590Regime anti-avoidance rule: consequential repeals