CFM96200 - Interest restriction: related parties
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CFM96210Related parties: overview
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CFM96220Related parties: general rule
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CFM96230Related parties: meaning of 25% investment
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CFM96240Related parties: 25% investment - attribution of rights and interests: connected persons
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CFM96250Related parties: 25% investment - attribution of rights and interests: persons acting together
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CFM96260Related parties: 25% investment - attribution of rights and interests: qualifying arrangement
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CFM96270Related parties: liabilities guaranteed by a related party
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CFM96271Related parties: financial assistance
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CFM96275Related parties: liabilities where a related party indirectly stands as a creditor
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CFM96280Related parties: holdings of debt and equity in the same proportions
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CFM96290Related parties: where unrelated parties hold at least 50% of the same debt
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CFM96300Related parties: where unrelated parties hold at least 50% of debt with the same rights: examples
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CFM96310Related parties: debt restructuring
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CFM96320Related parties: ordinary independent financing arrangements by banks and others
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CFM96330Related parties: loans made by relevant public bodies
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CFM96340Related parties: finance leases granted before 1 April 2017