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HMRC internal manual

Corporate Finance Manual

Foreign exchange: matching under the Disregard Regulations: contents

Contents

  1. CFM62610
    Matching under Disregard Regulations: overview
  2. CFM62620
    Matching under Disregard Regulations: why special rules are needed
  3. CFM62630
    Matching under Disregard Regulations: regulation 3: matching using loan relationships
  4. CFM62640
    Matching under Disregard Regulations: conditions 1 and 2
  5. CFM62650
    Matching under Disregard Regulations: condition 2 examples
  6. CFM62660
    Matching under Disregard Regulations: loan relationships: tax effect
  7. CFM62670
    Matching under Disregard Regulations: extent of matching: regulation 3(4)
  8. CFM62680
    Matching under Disregard Regulations: regulation 4: matching using derivatives
  9. CFM62690
    Matching under Disregard Regulations: regulation 4(4): matching extent
  10. CFM62700
    Matching under Disregard Regulations: derivative contracts: tax effect
  11. CFM62710
    Matching under Disregard Regulations: relevant value
  12. CFM62720
    Matching under Disregard Regulations: relevant value: example
  13. CFM62730
    Matching under Disregard Regulations: periods beginning on or after 1 January 2008
  14. CFM62740
    Matching under Disregard Regulations: meaning of net asset value
  15. CFM62750
    Matching under Disregard Regulations: currency of foreign operation
  16. CFM62760
    Matching under Disregard Regulations: ascertaining net asset value
  17. CFM62770
    Matching under Disregard Regulations: meaning of net asset value - examples
  18. CFM62780
    Matching under Disregard Regulations: higher of accounts and net asset value
  19. CFM62790
    Matching under Disregard Regulations: meaning of relevant time
  20. CFM62800
    Matching under Disregard Regulations: review periods: examples
  21. CFM62810
    Matching under Disregard Regulations: bringing amounts back into account
  22. CFM62820
    Matching under Disregard Regulations: order of matching: regulation 5
  23. CFM62830
    Matching under Disregard Regulations: thin capitalisation
  24. CFM62840
    Matching under Disregard Regulations: trading assets
  25. CFM62850
    Matching under Disregard Regulations: matching own share capital