| CFM91210 |
Calculating the exemption of financing income amounts: introduction |
| CFM91220 |
Calculating the exemption of financing income amounts: tested income amount |
| CFM91230 |
Calculating the exemption of financing income amounts: financing income of a UK group company |
| CFM91240 |
Calculating the exemption of financing income amounts: de minimis amount |
| CFM91250 |
Calculating the exemption of financing income amounts: UK group companies with different accounting periods |
| CFM91260 |
Calculating the exemption of financing income amounts: UK group companies joining or leaving the group |
| CFM91270 |
Calculating the exemption of financing income amounts: examples |
