INTM582000 - Thin capitalisation: agreements between HM Revenue & Customs and the group
Contents
| INTM582010 | Introduction |
| INTM582020 | Maximum amount of loan or facility |
| INTM582030 | Interest rate |
| INTM582040 | Length of treaty clearance |
| INTM582050 | Covenant conditions |
| INTM582060 | Consequences of a covenant breach |
| INTM582070 | Covenant breaches and unforeseen circumstances |
| INTM582080 | Monitoring conditions |
| INTM582090 | Notification conditions |
| INTM582100 | Example of an agreement |
