CFM95000 - Interest restriction

1. CFM95100

   Overview
2. CFM95200

   Core rules
3. CFM95300

   Groups, periods and financial statements
4. CFM95600

   Tax- interest
5. CFM95700

   Tax-EBITDA
6. CFM95900

   Group-interest
7. CFM96200

   Related parties
8. CFM96400

   Group-EBITDA
9. CFM96600

   Alternative calculation
10. CFM96700

    Joint ventures
11. CFM97100

    Public infrastructure
12. CFM97500

    Banking and insurance groups
13. CFM97600

    Charities
14. CFM97700

    Property and REITs
15. CFM97800

    Leasing
16. CFM97900

    Special regimes
17. CFM98000

    Anti-avoidance
18. CFM98200

    Carry forward rules
19. CFM98300

    Commencement rules
20. CFM98400

    Administration
21. CFM99300

    Interaction with other legislation
22. CFM99500

    Glossary of terms