CFM45000 - Deemed loan relationships: shares with guaranteed returns (‘shares as debt’): contents

1. CFM45010

   Shares with guaranteed returns: introduction
2. CFM45020

   Shares with guaranteed returns: examples of avoidance schemes
3. CFM45030

   Shares with guaranteed returns: outline of legislation
4. CFM45040

   Shares with guaranteed returns: main sections of legislation
5. CFM45050

   Shares with guaranteed returns: outstanding third party obligations
6. CFM45060

   Shares with guaranteed returns: outstanding third party obligations: debits and credits
7. CFM45070

   Shares with guaranteed returns: outstanding third party obligations: meaning of outstanding third party obligations
8. CFM45080

   Shares with guaranteed returns: outstanding third party obligations: meaning of interest-like investment
9. CFM45090

   Shares with guaranteed returns: outstanding third party obligations: comparison with commercial rate of interest
10. CFM45100

    Shares with guaranteed returns: outstanding third party obligations: repos and stock loans
11. CFM45110

    Shares with guaranteed returns: non-qualifying shares
12. CFM45120

    Shares with guaranteed returns: non-qualifying shares: debits and credits
13. CFM45130

    Shares with guaranteed returns: non-qualifying shares: meaning of non-qualifying shares
14. CFM45140

    Shares with guaranteed returns: non-qualifying shares: repos and stock loans
15. CFM45150

    Shares with guaranteed returns: non-qualifying shares: the increasing value condition
16. CFM45160

    Shares with guaranteed returns: non-qualifying shares: definition of income producing assets
17. CFM45170

    Shares with guaranteed returns: non-qualifying shares: the income producing assets test
18. CFM45180

    Shares with guaranteed returns: non-qualifying shares: the income producing assets test: groups
19. CFM45190

    Shares with guaranteed returns: non-qualifying shares: application of the increasing value condition
20. CFM45200

    Shares with guaranteed returns: non-qualifying shares: the redemption return condition
21. CFM45210

    Shares with guaranteed returns: non-qualifying shares: the redemption return condition: meaning of excepted shares
22. CFM45220

    Shares with guaranteed returns: non-qualifying shares: the redemption return condition: meaning of qualifying publicly issued shares
23. CFM45230

    Shares with guaranteed returns: non-qualifying shares: the redemption return condition: mirroring a public issue of shares
24. CFM45240

    Shares with guaranteed returns: non-qualifying shares: the redemption return condition: unallowable purposes test
25. CFM45250

    Shares with guaranteed returns: non-qualifying shares: the associated transactions condition
26. CFM45260

    Shares with guaranteed returns: non-qualifying shares: the associated transactions condition: meaning of associated transaction
27. CFM45270

    Shares with guaranteed returns: beginning or ceasing to be within the rules
28. CFM45280

    Shares with guaranteed returns: shares changing ownership in a group
29. CFM45290

    Shares with guaranteed returns: 16 March 2005 transitional rules
30. CFM45300

    Shares with guaranteed returns: schemes unwound by 31 December 2005
31. CFM45310

    Shares with guaranteed returns: meaning of commercial rate of interest
32. CFM45320

    Shares with guaranteed returns: meaning of commercial rate of interest: simple commercial rate
33. CFM45330

    Shares with guaranteed returns: interaction with arbitrage rules and capital gains