| OT22001 | Introduction |
| OT22002 | OTO Approach |
| OT22005 | Summary of Statutory
Provisions |
| OT22006 | OTO Commentary. Section
494. Types of Interest |
| OT22007 | OTO Commentary. Section
494(2)(a) Money Borrowed |
| OT22008 | OTO Commentary. Section
494(2)(a)(I). "used to meet" |
| OT22009 | OTO Commentary.
Replacement and Transferred Borrowing. |
| OT22010 | OTO Commentary. Section
494(2)(b) incidental costs |
| OT22011 | OTO Commentary. Section
494(2)(d) interest paid to associate at non-commercial rate. |
| OT22012 | OTO Commentary. Section
494(2A) non trade debts |
| OT22013 | OTO Commentary. Section
494(3) charges paid to associate. |
| OT22014 | OTO Commentary. Section
494(4). Charges not allowed against ring fence profits. |
| OT22020 | Section 494 Sale and
Leaseback |
| OT22030 | Section 770 ICTA 1988
Interest at non-commercial rate |
| OT22040 | Section 787 ICTA 1988 and
Para 13(4) Sch 9 FA 1996 anti avoidance provisions |
| OT22050 | Gearing.
Introduction. |
| OT22051 | Schedule 28AA ICTA
transfer pricing rules |
| OT22052 | Thin Capitalisation
Interest as distribution ICTA 88/s209(2)(e)(in) or s209(2)(da) |
| OT22053 | Thin Capitalisation. OECD
Report |
| OT22054 | Ring Fence Borrowing
& Low/Free Interest Loans to Associates |
| OT22060 | Lending Practice.
Introduction. |
| OT22062 | Lending Practice.
Untouchables. |
| OT22064 | Lending Practice. Field
Development. |
| OT22066 | Lending Practice. Cash
Flow. |
| OT22068 | Lending Practice.
Reservoir Risk. |
| OT22080 | Lending Practice. Risk
Control. |
| OT22081 | Lending Practice. Risk
Control. Project Viability. |
| OT22082 | Lending Practice. Risk
Control. Risk Spreading. |
| OT22083 | Lending Practice. Risk
Control. Repayment Terms. |
| OT22084 | Lending Practice. Risk
Control. Cash Flow Projection. |
| OT22085 | Lending Practice. Risk
Control. Gearing. |
| OT22086 | Lending Practice. Risk
Control. Cover Rights. |
| OT22087 | Lending Practice. Risk
Control. Covenants & Conditions. |
| OT22090 | Pre-ordained Circular and
Other Transactions. |
| OT22095 | Gearing. Composition and
Character of Equity. |
| OT22096 | Gearing. Debt. |
| OT22097 | Gearing Loan Agreements
as Equity. |
| OT22100 | Interest Dependent on
Results. Section 209(2)(e)(iii) ICTA 1988 |
| OT22105 | Timing of Review. |
| OT22110 | Swaps and other Hedging
Instruments SPI14/91 |
| OT22111 | Swaps and other Hedging
Instruments. Post 1993 |
| OT22120 | Accounts and exchange
* |
