CFM72000 - Other tax rules on corporate finance: securitisation: contents
Contents
Background
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Background |
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Background: basic terminology |
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Background: basic structures: true sale/asset-backed securitisation |
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Background: true sale/asset-backed securitisation: example |
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Background: master trust securitisation |
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Background: master trust securitisation: example |
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Background: whole business and other types of securitisation |
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Background: synthetic securitisation: example |
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Background: SPVs and other common features |
Periods beginning before 1 January 2005
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Periods beginning before 1 January 2005 |
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Periods beginning before 1 January 2005: general points |
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Periods beginning before 1 January 2005: bad and doubtful debts |
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Periods beginning before 1 January 2005: offshore SPVs |
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Periods beginning before 1 January 2005: example |
Periods beginning on or after 1 January 2005
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Periods beginning on or after 1 January 2005: overview of the new rules |
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Periods beginning on or after 1 January 2005: the interim regime |
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Periods beginning on or after 1 January 2005: the interim regime: definitions |
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Periods beginning on or after 1 January 2005: the interim regime: the note-issuing company |
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Periods beginning on or after 1 January 2005: the interim regime: other types of securitisation company |
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Periods beginning on or after 1 January 2005: the interim regime: the application of ‘former UK GAAP’ |
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Periods beginning on or after 1 January 2005: the interim regime: continuation after 2008 |
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Periods beginning on or after 1 January 2005: the interim regime: continuation after 2008: the transitional rules |
Periods beginning on or after 1 January 2007
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Periods beginning on or after 1 January 2007: the permanent regime |
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Periods beginning on or after 1 January 2007: alternative finance arrangements |
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Periods beginning on or after 1 January 2007: the regulations |
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Periods beginning on or after 1 January 2007: the regulations: commencement |
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Periods beginning on or after 1 January 2007: the regulations: interpretation |
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Periods beginning on or after 1 January 2007: the regulations: interpretation: ‘financial assets’ |
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Periods beginning on or after 1 January 2007: the regulations: scope |
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Periods beginning on or after 1 January 2007: the regulations: meaning of ‘securitisation company’ |
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Periods beginning on or after 1 January 2007: the regulations: the note-issuing company |
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Periods beginning on or after 1 January 2007: the regulations: the note-issuing company: ‘independent persons’ |
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Periods beginning on or after 1 January 2007: the regulations: the note issuing company: incidental activities |
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Periods beginning on or after 1 January 2007: the regulations: the asset-holding company |
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Periods beginning on or after 1 January 2007: the regulations: the asset-holding company: partnerships |
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Periods beginning on or after 1 January 2007: the regulations: the asset-holding company: subordinated debt |
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Periods beginning on or after 1 January 2007: the regulations: intermediate borrowing companies |
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Periods beginning on or after 1 January 2007: the regulations: warehouse companies |
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Periods beginning on or after 1 January 2007: the regulations: warehouse companies: abortive warehouse arrangements |
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Periods beginning on or after 1 January 2007: the regulations: commercial paper funded companies |
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Periods beginning on or after 1 January 2007: the regulations: ‘retained profit’ |
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Periods beginning on or after 1 January 2007: the regulations: ‘retained profit’: dividends received |
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Periods beginning on or after 1 January 2007: the regulations: conditions to be met by securitisation companies |
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Periods beginning on or after 1 January 2007: the regulations: the payments condition: introduction |
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Periods beginning on or after 1 January 2007: the regulations: the payments condition: the formula |
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Periods beginning on or after 1 January 2007: the regulations: the payments condition: examples of ‘RA’ |
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Periods beginning on or after 1 January 2007: the regulations: the payments condition: meaning of payment |
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Periods beginning on or after 1 January 2007: the regulations: the payments condition: failure to make a payment |
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Periods beginning on or after 1 January 2007: the regulations: the payments condition: other points |
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Periods beginning on or after 1 January 2007: the regulations: the unallowable purposes rule |
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Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: “RP” and “DS” |
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Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: “D” |
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Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the ‘specified amount’ |
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Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: applies instead of the normal CT rules |
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Periods ending on or after 1 January 2007: the regulations: modifications to the commencement and cessation rules |
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Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules |
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Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: group relief |
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Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: capital assets |
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Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: loan relationships |
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Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: derivative contracts |
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Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: other points |
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Periods beginning on or after 1 January 2007: credit card securitisations |
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Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: taxation of the investor |
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Periods beginning on or after 1 January 2007: other types of securitisation company |
