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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
29 April 2024 - See all updates
  1. Back to contents
  2. CFM95000

CFM96700 - Interest restriction: joint ventures

  1. CFM96710
    Joint ventures: overview
  2. CFM96720
    Joint ventures: treatment when no elections apply
  3. CFM96760
    Joint ventures: interest allowance (non consolidated investment) election
  4. CFM96820
    Joint ventures: interest allowance (consolidated partnerships) election
  5. CFM96850
    Joint ventures: group ratio (blended) election
  6. CFM96910
    Joint ventures: qualifying infastructure company JV
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