| CFM46010 |
Manufactured interest and repos: overview |
| CFM46050 |
Manufactured interest |
| CFM46060 |
Manufactured interest: DCC Holdings |
| CFM46070 |
Manufactured interest: DCC Holdings: FA 2009 changes |
| CFM46100 |
Repos: what is a repo? |
| CFM46110 |
Repos: general collateral repos |
| CFM46120 |
Repos: general collateral repos: examples |
| CFM46130 |
Repos: special collateral repos and reverse repos |
| CFM46200 |
Repos: tax rules: main features |
| CFM46210 |
Repos: tax rules: definitions |
| CFM46220 |
Repos: tax rules: creditor repos and creditor quasi repos |
| CFM46230 |
Repos: tax rules: creditors repos |
| CFM46240 |
Repos: tax rules: creditor quasi-repos |
| CFM46250 |
Repos: tax rules: creditor quasi-repos: examples |
| CFM46260 |
Repos: tax rules: creditor quasi-repos: first tax consequence |
| CFM46270 |
Repos: tax rules: creditor quasi-repos: second tax consequence |
| CFM46280 |
Repos: tax rules: creditor quasi-repos: quasi-interest avoidance schemes |
| CFM46290 |
Repos: tax rules: creditor and creditor quasi-repos: further examples |
| CFM46300 |
Repos: tax rules: creditor and creditor quasi-repos: further examples: no income |
| CFM46310 |
Repos: tax rules: creditor and creditor quasi-repos: further examples: gross paying |
| CFM46320 |
Repos: tax rules: creditor and creditor quasi-repos: further examples: net paying |
| CFM46330 |
Repos: tax rules: creditor and creditor quasi-repos: further examples: creditor quasi-repo |
| CFM46340 |
Repos: tax rules: debtor repos and debtor quasi-repos |
| CFM46350 |
Repos: tax rules: debtor repo |
| CFM46360 |
Repos: tax rules: debtor quasi-repo |
| CFM46370 |
Repos: tax rules: debtor quasi-repo: example |
| CFM46380 |
Repos: tax rules: debtor quasi-repo: first tax consequence |
| CFM46390 |
Repos: tax rules: debtor quasi-repo: first tax consequence: exception |
| CFM46400 |
Repos: tax rules: debtor quasi-repo: first tax consequence: relevant arrangements |
| CFM46410 |
Repos: tax rules: debtor quasi-repo: second tax consequence: exception |
| CFM46420 |
Repos: tax rules: debtor and debtor quasi-repos: further examples |
| CFM46430 |
Repos: tax rules: debtor and debtor quasi-repos: further examples: no income |
| CFM46440 |
Repos: tax rules: debtor and debtor quasi-repos: further examples: gross paying |
| CFM46450 |
Repos: tax rules: debtor and debtor quasi-repos: further examples: net paying |
| CFM46460 |
Repos: tax rules: debtor and debtor quasi-repos: further examples: debtor quasi repo |
| CFM46470 |
Repos: tax rules: creditor and debtor repos: capital gains consequences |
| CFM46480 |
Repos: tax rules: regulation-making powers |
| CFM46490 |
Repos: tax rules: regulations: substitution and redemption of securities |
| CFM46500 |
Repos: tax rules: back to back repos |
| CFM46510 |
Repos: tax rules: interaction with other tax rules |
| CFM46520 |
Repos: tax rules: other types of repo |
| CFM46530 |
Repos: tax rules: deduction of tax |
