CFM91000 - Debt cap: calculating the disallowance of financing expense amounts: Contents

1. CFM91010

   Calculating the disallowance of financing expense amounts: introduction
2. CFM91020

   Calculating the disallowance of financing expense amounts: the tested expense amount
3. CFM91030

   Calculating the disallowance of financing expense amounts: financing expense amounts of a relevant group company
4. CFM91040

   Calculating the disallowance of financing expense amounts: loan relationships debits
5. CFM91050

   Calculating the disallowance of financing expense amounts: related transactions
6. CFM91060

   Calculating the disallowance of financing expense amounts: derivatives
7. CFM91070

   Calculating the disallowance of financing expense amounts: embedded derivatives
8. CFM91080

   Calculating the disallowance of financing expense amounts: de minimis amount
9. CFM91085

   Calculating the disallowance of financing expense amounts: election under section 331ZA
10. CFM91090

    Calculating the disallowance of financing expense amounts: different accounting reference dates
11. CFM91100

    Calculating the disallowance of financing expense amounts: relevant group companies joining or leaving groups
12. CFM91110

    Calculating the disallowance of financing expense amounts: calculation of disallowance