CFM45500 - Deemed loan relationships: shares accounted for as liabilities: contents
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CFM45510Shares accounted for as liabilities: introduction
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CFM45520Shares accounted for as liabilities: commencement
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CFM45530Shares accounted for as liabilities: the legislation
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CFM45540Shares accounted for as liabilities: returns ‘economically equivalent to interest’
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CFM45550Shares accounted for as liabilities: excepted shares
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CFM45560Shares accounted for as liabilities: unallowable purposes
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CFM45570Shares accounted for as liabilities: entering into and falling out of the rules