CFM9800 - Taxing forex: special rules: contents
Contents
This part of the guidance covers anti-avoidance and similar special rules that specifically relate to, or impact on, exchange gains and losses.
| CFM9805 | Special rules: non-arm's length debt |
| CFM9810 | Special rules: debtor relationship - interest treated as a distribution |
| CFM9810a | Special rules: interest as distribution - examples |
| CFM9815 | Special rules: debtor relationships – Sch 28AA applies |
| CFM9815a | Special rules: Sch 28AA applies to inward loan - examples |
| CFM9820 | Special rules: non arm’s length creditor relationship |
| CFM9820a | Special rules: outward loan - example |
| CFM9825 | Special rules: corresponding debtor relationship |
| CFM9825a
CFM9827 | Special rules:
corresponding debtor relationship
Special rules: deemed loan relationship of guarantor |
| CFM9830 | Special rules: unallowable purposes |
| CFM9840 | Special rules: dual currency loans |
| CFM9845 | Special rules: the ‘dual currency loan’ regulations |
| CFM9850 | Special rules: option schemes |
