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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Loan relationships: special types of security: deeply discounted securities: connected companies and close companies: contents

  1. CFM37210
    Loan relationships: special types of security: deeply discounted securities: connected companies and close companies: introduction
  2. CFM37220
    Loan relationships: special types of security: deeply discounted securities: connected companies and close companies: what are deeply discounted securities?
  3. CFM37230
    Loan relationships: special types of security: deeply discounted securities and connected companies: conditions
  4. CFM37240
    Loan relationships: special types of security: connected companies and discounted securities: meaning of connection
  5. CFM37250
    Loan relationships: special types of security: deeply discounted securities and connected companies: postponement of debits
  6. CFM37260
    Loan relationships: special types of security: deeply discounted securities and close companies
  7. CFM37270
    Loan relationships: special types of security: deeply discounted securities and close companies: participation
  8. CFM37280
    Loan relationships: special types of security: deeply discounted securities and close companies: participation: example
  9. CFM37290
    Loan relationships: special types of security: deeply discounted securities and close companies: postponement of debits
  10. CFM37300
    Loan relationships: special types of security: deeply discounted securities and close companies: postponement of debits: apportionment
  11. CFM37310
    Loan relationships: special types of security: deeply discounted securities and close companies: postponement of debits: partnerships
  12. CFM37320
    Loan relationships: special types of security: deeply discounted securities: connected and close companies: APs beginning on or after 1 April 2009