CFM95600 - Interest restriction: tax-interest

1. CFM95605

   Tax-interest: overview
2. CFM95610

   Tax-interest: tax-interest expense and income amounts
3. CFM95620

   Tax-interest: disregarded periods
4. CFM95630

   Tax-interest: relevant loan relationship amounts
5. CFM95640

   Tax-interest: loan relationship fair value accounting
6. CFM95650

   Tax-interest: relevant derivative contract amounts
7. CFM95660

   Tax-interest: implicit financing costs
8. CFM95670

   Tax-interest: consideration received for provision of a guarantee
9. CFM95680

   Tax-interest: double taxation relief
10. CFM95690

    Tax-interest: co-operative and community benefit societies
11. CFM95695

    Tax-interest: certain payments made to charities
12. CFM95697

    Tax-interest: Authorised Investment Funds and Investment Trust Companies
13. CFM95698

    Tax-interest: securitisation companies