CFM17300 - Manufactured payments

Overview and contents

Contents

CFM17305Manufactured payments: introduction
CFM17310Manufactured payments: who makes manufactured payments
CFM17315Manufactured payments: meaning of manufacture
CFM17320Manufactured payments: treatment of manufactured payments
CFM17325Manufactured payments: deemed manufactured payments
CFM17330Manufactured payments: unallowable purpose
CFM17335Manufactured payments: detailed rules
CFM17340Manufactured payments: UK shares
CFM17345Manufactured payments: UK securities treatment of payers of manufactured interest
CFM17350Manufactured payments: UK securities – treatment of recipients of manufactured interest