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HMRC internal manual

Business Income Manual

Private Finance Initiative (PFI): interest: trade: table of examples

Tax treatment of project Accounting treatment of trade interest      
         
  Fixed asset Finance debtor    
  FRS5 FRS5 SSAP9/FRS5  
Revenue Example 1 (BIM64255) Example 2 (BIM64260) Example 3 (BIM64265) Example 4 (BIM64270) Example 5 (BIM64275)  
Capital Example 6 (BIM64280) Example 7 (BIM64285) Example 8 (BIM64290)