CFM5000 - Taxing loan relationships: table of contents
Basic rules
| CFM5001 | Introduction |
| CFM5050 | Scope of legislation |
| CFM5100 | Accounting methods |
| CFM5144 | IAS accounts |
| CFM5200 | Taxable amounts |
| CFM5300 | Taxing and relieving provisions |
Connected persons
| CFM5400 | Connected persons |
| CFM5500 | Connection and impairment |
| CFM5520 | Impairment – special cases |
| CFM5550 | Consortia and impairment |
| CFM5600 | Connected persons and late interest |
| CFM5700 | Connected persons and discounted securities |
| CFM5800 | Groups |
| CFM5850 | Partnerships |
Rules for special types of debt
| CFM5900 | Asset-linked securities |
| CFM5940 | Index-linked securities |
| CFM6000 | Repos and stock lending |
| CFM6050 | Alternative finance |
| CFM6100 | Convertibles |
Anti-avoidance provisions
| CFM6200 | Transactions not at arm’s length |
| CFM6210 | Unallowable purpose |
| CFM6250 | Reset bonds |
| CFM6300 | Imported losses and exported relationships |
| CFM6320 | Shares as debt |
| CFM6390 | Partnerships |
| CFM6400 | Money debts |
| CFM6750 | Structured finance arrangements |
| CFM6900 | Consideration not recognised by accounting practice |
