BIM64240 - Private finance initiative (PFI): interest
The guidance on interest is arranged as follows:
| BIM64245 onwards | Trade interest |
| BIM64295 onwards | Non trade interest |
| BIM64325 onwards | Pre-trading interest |
| BIM64371 onwards | Refinancing interest |
See also CTM50000 onwards and CFM5300 onwards.
Some specific guidance on the application of thin
capitalisation principles to PFI deals is given at INTM568000.
