CFM91200 - Debt cap: calculating the exemption of financing income amounts: Contents

1. CFM91210

   Calculating the exemption of financing income amounts: introduction
2. CFM91220

   Calculating the exemption of financing income amounts: tested income amount
3. CFM91230

   Calculating the exemption of financing income amounts: financing income of a UK group company
4. CFM91240

   Calculating the exemption of financing income amounts: de minimis amount
5. CFM91245

   Calculating the exemption of financing income amounts: election under section 331ZA
6. CFM91250

   Calculating the exemption of financing income amounts: UK group companies with different accounting periods
7. CFM91260

   Calculating the exemption of financing income amounts: UK group companies joining or leaving the group
8. CFM91270

   Calculating the exemption of financing income amounts: examples