CFM73000 - Other tax rules on corporate finance: structured finance
Contents
| CFM73010 | Overview |
| CFM73020 | Avoidance background |
| CFM73030 | Avoidance background: examples |
| CFM73040 | CTA10/Part 16 Factoring of income etc |
| CFM73050 | Definitions |
| CFM73060 | Conditions for Section 758 |
| CFM73070 | Connected persons |
| CFM73080 | Partnership borrowers |
| CFM73090 | The relevant effects |
| CFM73100 | The first two relevant effects |
| CFM73110 | The third relevant effect |
| CFM73120 | The third relevant effect: example |
| CFM73130 | Partnership borrower and the relevant effect |
| CFM73140 | Summary of the relevant effects |
| CFM73150 | No consequences for the lender |
| CFM73160 | Finance charges |
| CFM73170 | The complex partnership case |
| CFM73180 | Sections 763 to 769 |
| CFM73190 | Condition A cases |
| CFM73200 | Condition B cases |
| CFM73210 | Relevant charge for the Condition A and B cases |
| CFM73220 | Tax treatment of the complex case |
| CFM73230 | Reversal of relevant effect in a complex case |
| CFM73240 | Partnership finance charges |
| CFM73250 | Exceptions |
| CFM73260 | Section 784A and sections 758 to 769 |
| CFM73270 | Exclusions from Sections 759 and 765 |
| CFM73280 | Accounting practice and accounts |
| CFM73290 | Commencement and transition |
| CFM73300 | Capital gains tax |
