CFM73000 - Other tax rules on corporate finance: structured finance: contents

  1. CFM73010
    Overview
  2. CFM73020
    Avoidance background
  3. CFM73030
    Avoidance background: examples
  4. CFM73040
    CTA10/Part 16 Factoring of income etc
  5. CFM73050
    Definitions
  6. CFM73060
    Conditions for Section 758
  7. CFM73070
    Connected persons
  8. CFM73080
    Partnership borrowers
  9. CFM73090
    The relevant effects
  10. CFM73100
    The first two relevant effects
  11. CFM73110
    The third relevant effect
  12. CFM73120
    The third relevant effect: example
  13. CFM73130
    Partnership borrower and the relevant effect
  14. CFM73140
    Summary of the relevant effects
  15. CFM73150
    No consequences for the lender
  16. CFM73160
    Finance charges
  17. CFM73170
    The complex partnership case
  18. CFM73180
    Sections 763 to 769
  19. CFM73190
    Condition A cases
  20. CFM73200
    Condition B cases
  21. CFM73210
    Relevant charge for the Condition A and B cases
  22. CFM73220
    Tax treatment of the complex case
  23. CFM73230
    Reversal of relevant effect in a complex case
  24. CFM73240
    Partnership finance charges
  25. CFM73250
    Exceptions
  26. CFM73260
    Section 784A and sections 758 to 769
  27. CFM73270
    Exclusions from Sections 759 and 765
  28. CFM73280
    Accounting practice and accounts
  29. CFM73290
    Commencement and transition
  30. CFM73300
    Capital gains tax