CFM5050 - Taxing loan relationships: scope: contents
Contents
This part of the guidance covers the scope of the loan relationships legislation - who and what it applies to. The legislation is in Chapter 2 Part 4 FA 1996 (referred to here as FA 1996), as amended by FA 2002.
| CFM5051 | Scope: chargeable persons |
| CFM5052 | Scope: chargeable amounts |
| CFM5053 | Scope: loan relationships |
| CFM5054 | Scope: money debt |
| CFM5054a | Scope: money debt example |
| CFM5054b | Scope: meaning of debt |
| CFM5055 | Scope: S100 |
| CFM5057 | Scope: lending money |
| CFM5057a | Scope: not loan relationships |
| CFM5058 | Scope: issue of securities |
| CFM5058a | Scope: when is a security issued? |
| CFM5059 | Scope: shares acting like debt |
| CFM5059a | Scope: preference share example |
| CFM5059b | Scope: equity-linked note example |
| CFM5060 | Scope: guarantees |
| CFM5060a | Scope: subrogation |
| CFM5061 | Scope: types of loan relationship |
| CFM5065 | Scope: related transactions |
| CFM5066 | Scope: transferring debt |
| CFM5067 | Scope: extinguishing debt |
| CFM5070 | Scope: exceptions |
| CFM5071 | Scope: repos and stock loans |
