CFM46000 - Deemed loan relationships: manufactured interest and repos: contents

1. CFM46010

   Manufactured interest and repos: overview
2. CFM46050

   Manufactured interest
3. CFM46060

   Manufactured interest: DCC Holdings
4. CFM46070

   Manufactured interest: DCC Holdings: FA 2009 changes
5. CFM46100

   Repos: what is a repo?
6. CFM46110

   Repos: general collateral repos
7. CFM46120

   Repos: general collateral repos: examples
8. CFM46130

   Repos: special collateral repos and reverse repos
9. CFM46200

   Repos: tax rules: main features
10. CFM46210

    Repos: tax rules: definitions
11. CFM46220

    Repos: tax rules: creditor repos and creditor quasi repos
12. CFM46230

    Repos: tax rules: creditors repos
13. CFM46240

    Repos: tax rules: creditor quasi-repos
14. CFM46250

    Repos: tax rules: creditor quasi-repos: examples
15. CFM46260

    Repos: tax rules: creditor quasi-repos: first tax consequence
16. CFM46270

    Repos: tax rules: creditor quasi-repos: second tax consequence
17. CFM46280

    Repos: tax rules: creditor quasi-repos: quasi-interest avoidance schemes
18. CFM46290

    Repos: tax rules: creditor and creditor quasi-repos: further examples
19. CFM46300

    Repos: tax rules: creditor and creditor quasi-repos: further examples: no income
20. CFM46310

    Repos: tax rules: creditor and creditor quasi-repos: further examples: gross paying
21. CFM46320

    Repos: tax rules: creditor and creditor quasi-repos: further examples: net paying
22. CFM46330

    Repos: tax rules: creditor and creditor quasi-repos: further examples: creditor quasi-repo
23. CFM46340

    Repos: tax rules: debtor repos and debtor quasi-repos
24. CFM46350

    Repos: tax rules: debtor repo
25. CFM46360

    Repos: tax rules: debtor quasi-repo
26. CFM46370

    Repos: tax rules: debtor quasi-repo: example
27. CFM46380

    Repos: tax rules: debtor quasi-repo: first tax consequence
28. CFM46390

    Repos: tax rules: debtor quasi-repo: first tax consequence: exception
29. CFM46400

    Repos: tax rules: debtor quasi-repo: first tax consequence: relevant arrangements
30. CFM46410

    Repos: tax rules: debtor quasi-repo: second tax consequence: exception
31. CFM46420

    Repos: tax rules: debtor and debtor quasi-repos: further examples
32. CFM46430

    Repos: tax rules: debtor and debtor quasi-repos: further examples: no income
33. CFM46440

    Repos: tax rules: debtor and debtor quasi-repos: further examples: gross paying
34. CFM46450

    Repos: tax rules: debtor and debtor quasi-repos: further examples: net paying
35. CFM46460

    Repos: tax rules: debtor and debtor quasi-repos: further examples: debtor quasi repo
36. CFM46470

    Repos: tax rules: creditor and debtor repos: capital gains consequences
37. CFM46480

    Repos: tax rules: regulation-making powers
38. CFM46490

    Repos: tax rules: regulations: substitution and redemption of securities
39. CFM46500

    Repos: tax rules: back to back repos
40. CFM46510

    Repos: tax rules: interaction with other tax rules
41. CFM46520

    Repos: tax rules: other types of repo
42. CFM46530

    Repos: tax rules: deduction of tax