CFM35600 - Loan relationships: consortia companies and impairment

Contents

CFM35610

Consortia companies and impairment: overview

CFM35620

Consortia companies and impairment: how the restriction works

CFM35630

Consortia companies and impairment: how the restriction works: example

CFM35640

Consortia companies and impairment: amount of restriction

CFM35650

Consortia companies and impairment: amount of restriction: example

CFM35660

Consortia companies and impairment: amount of restriction: effect of releases

CFM35670

Consortia companies and impairment: amount of restriction: effect of releases: further examples

CFM35680

Consortia companies and impairment: reduction in credits

CFM35690

Consortia companies and impairment: reduction in credits: apportionment

CFM35700

Consortia companies and impairment: restriction of group relief for previous impairment debits

CFM35710

Consortia companies and impairment: carry forward of group relief