CFM77500 - Other tax rules on corporate debt: group mismatch schemes: Contents
| CFM77510 | Overview |
| CFM77520 | Outline of the legislation |
| CFM77530 | The conditions |
| CFM77540 | Application of the conditions |
| CFM77550 | Meaning of scheme |
| CFM77560 | The first asymmetry condition |
| CFM77570 | The second asymmetry condition |
| CFM77580 | Meaning of relevant tax advantage |
| CFM77590 | Meaning of scheme period |
| CFM77600 | Meaning of group |
| CFM77610 | Meaning of economic profit or loss |
| CFM77620 | Tax capacity |
| CFM77630 | Tax capacity: example |
| CFM77640 | Schemes involving repos, quasi-repos or finance arrangements |
| CFM77650 | Other specific instances |
