CFM98200 - Interest restriction: carry forward rules

1. CFM98210

   Carry forward rules: introduction
2. CFM98220

   Carry forward rules: terminology
3. CFM98230

   Carry forward rules: carry forward of interest disallowance
4. CFM98240

   Carry forward rules: use and time-expiry of brought forward interest allowance
5. CFM98245

   Carry forward rules: interest allowance and new 'topco'
6. CFM98250

   Carry forward rules: excess debt cap
7. CFM98255

   Carry forward rules: excess debt cap and new 'topco'
8. CFM98258

   Accounts prepared in a currency other than sterling