CFM9400 - Taxing forex: matching under Disregard Regulations: contents

Contents


This guidance applies to periods of account beginning on or after 1 January 2005

CFM9402Matching under Disregard Regulations: overview
CFM9404Matching under Disregard Regulations: regulation 3 – matching using loan relationships
CFM9406Matching under Disregard Regulations: conditions 1 and 2
CFM9408Matching under Disregard Regulations: condition 2 examples
CFM9410Matching under Disregard Regulations: loan relationships – tax effect
CFM9412Matching under Disregard Regulations: extent of matching – regulation 3(4)
CFM9414Matching under Disregard Regulations: regulation 4 - matching using derivatives
CFM9416Matching under Disregard Regulations: regulation 4(4) – matching extent
CFM9418Matching under Disregard Regulations: derivative contracts – tax effect
CFM9420Matching under Disregard Regulations: relevant value
CFM9422Matching under Disregard Regulations: relevant value - example
CFM9424Matching under Disregard Regulations: periods beginning on or after 1 January 2008
CFM9425Matching under Disregard Regulations: meaning of net asset value
CFM9426Matching under Disregard Regulations: currency of foreign operation
CFM9427Matching under Disregard Regulations: ascertaining net asset value
CFM9428Matching under Disregard Regulations: meaning of net asset value - examples
CFM9430Matching under Disregard Regulations: higher of accounts and net asset value
CFM9432Matching under Disregard Regulations: meaning of relevant time
CFM9434Matching under Disregard Regulations: review periods - examples
CFM9436Matching under Disregard Regulations: bringing amounts back into account
CFM9438Matching under Disregard Regulations: order of matching – regulation 5
CFM9439Matching under Disregard Regulations: thin capitalisation
CFM9440Matching under Disregard Regulations: trading assets
CFM9442Matching under Disregard Regulations: matching own share capital

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