CFM43000 - Deemed loan relationships: holdings in investment funds: contents

Contents

1. CFM43010

   Holdings in investment funds: overview
2. CFM43020

   Holdings in investment funds: example of the purpose of the legislation
3. CFM43030

   Holdings in investment funds: relevant holding
4. CFM43040

   Holdings in investment funds: qualifying investments
5. CFM43050

   Holdings in investment funds: amounts treated as creditor loan relationships
6. CFM43060

   Holdings in investment funds: amounts treated as creditor loan relationships: anti-avoidance