CFM38000 - Loan relationships: tax avoidance: Contents
| CFM38010 | Overview: unallowable purpose and non-arm’s length transactions |
| CFM38020 | Overview: other anti-avoidance rules |
| CFM38100 | Unallowable purpose |
| CFM38400 | Transactions not at arm’s length |
| CFM38500 | Forex: non-arm’s length transactions |
| CFM39000 | Other rules |
| CFM39100 | Index-linked gilt-edged securities |
| CFM39200 | Derecognition |
