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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
, see all updates

Other tax rules on corporate finance: securitisation: contents

Background

  1. CFM72010
    Other tax rules on corporate finance: securitisation: background
  2. CFM72020
    Other tax rules on corporate finance: securitisation: background: basic terminology
  3. CFM72030
    Other tax rules on corporate finance: securitisation: background: true sale/asset-backed securitisation
  4. CFM72040
    Other tax rules on corporate finance: securitisation: background: true sale/asset-backed securitisation: example
  5. CFM72050
    Other tax rules on corporate finance: securitisation: background: master trust securitisation
  6. CFM72060
    Other tax rules on corporate finance: securitisation: background: master trust securitisation: example
  7. CFM72070
    Other tax rules on corporate finance: securitisation: background: whole business and other types of securitisation
  8. CFM72080
    Other tax rules on corporate finance: securitisation: background: synthetic securitisation: example
  9. CFM72090
    Other tax rules on corporate finance: securitisation: background: SPVs and other common features
  10. CFM72100
    Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005
  11. CFM72110
    Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: general points
  12. CFM72120
    Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: bad and doubtful debts
  13. CFM72130
    Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: offshore SPVs
  14. CFM72140
    Other tax rules on corporate finance: securitisation: periods beginning before 1 January 2005: example
  15. CFM72200
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: overview of the new rules
  16. CFM72210
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime
  17. CFM72220
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: definitions
  18. CFM72230
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: the note-issuing company
  19. CFM72240
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: other types of securitisation company
  20. CFM72250
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: application of former UK GAAP
  21. CFM72260
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: continuation after 2008
  22. CFM72270
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2005: the interim regime: continuation after 2008: transitional rules
  23. CFM72300
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the permanent regime
  24. CFM72310
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: ‘alternative finance’ arrangements
  25. CFM72320
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations
  26. CFM72330
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: commencement
  27. CFM72340
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: interpretation
  28. CFM72350
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: interpretation: ‘financial assets’
  29. CFM72360
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: scope
  30. CFM72370
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: meaning of a ‘securitisation company’
  31. CFM72380
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the note-issuing company
  32. CFM72390
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the note-issuing company: ‘independent persons’
  33. CFM72400
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the note-issuing company: incidental activities
  34. CFM72410
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the asset-holding company
  35. CFM72420
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the asset-holding company: partnerships
  36. CFM72430
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the asset-holding company: subordinated debt
  37. CFM72440
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: intermediate borrowing companies
  38. CFM72450
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: warehouse companies
  39. CFM72460
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: warehouse companies: abortive warehouse arrangements
  40. CFM72470
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: commercial paper funded companies
  41. CFM72480
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: ‘retained profit’
  42. CFM72490
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: ‘retained profit’: dividends received
  43. CFM72500
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: conditions to be met by securitisation companies
  44. CFM72510
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the payments condition: introduction
  45. CFM72520
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the payments condition: the formula
  46. CFM72530
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the payments condition: examples of ‘RA’
  47. CFM72540
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the payments condition: meaning of payment
  48. CFM72550
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the payments condition: failure to make a payment
  49. CFM72560
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the payments condition: other points
  50. CFM72570
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the unallowable purposes rule
  51. CFM72580
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: ‘RP’ and ‘DS’
  52. CFM72590
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: ‘D’
  53. CFM72600
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the ‘specified amount’
  54. CFM72610
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: applies instead of the normal CT rules
  55. CFM72620
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: modifications to commencement and cessation rules
  56. CFM72630
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules
  57. CFM72640
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: group relief
  58. CFM72650
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: capital assets
  59. CFM72660
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to certain tax rules: loan relationships
  60. CFM72670
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to certain tax rules: derivative contracts
  61. CFM72680
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: other points
  62. CFM72690
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: credit card securitisations
  63. CFM72700
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: modifications to other tax rules: taxation of the investor
  64. CFM72710
    Other tax rules on corporate finance: securitisation: periods beginning on or after 1 January 2007: other types of securitisation company