CFM45500 - Deemed loan relationships: shares accounted for as liabilities

Contents

CFM45510

Shares accounted for as liabilities: introduction

CFM45520

Shares accounted for as liabilities: commencement

CFM45530

Shares accounted for as liabilities: the legislation

CFM45540

Shares accounted for as liabilities: returns ‘economically equivalent to interest’

CFM45550

Shares accounted for as liabilities: excepted shares

CFM45560

Shares accounted for as liabilities: unallowable purposes

CFM45570

Shares accounted for as liabilities: entering into and falling out of the rules