CFM72000 - Other tax rules on corporate finance: securitisation: contents

Background

1. CFM72010

   Background
2. CFM72020

   Background: basic terminology
3. CFM72030

   Background: basic structures: true sale/asset-backed securitisation
4. CFM72040

   Background: true sale/asset-backed securitisation: example
5. CFM72050

   Background: master trust securitisation
6. CFM72060

   Background: master trust securitisation: example
7. CFM72070

   Background: whole business and other types of securitisation
8. CFM72080

   Background: synthetic securitisation: example
9. CFM72090

   Background: SPVs and other common features
10. CFM72100

    Periods beginning before 1 January 2005
11. CFM72110

    Periods beginning before 1 January 2005: general points
12. CFM72120

    Periods beginning before 1 January 2005: bad and doubtful debts
13. CFM72130

    Periods beginning before 1 January 2005: offshore SPVs
14. CFM72140

    Periods beginning before 1 January 2005: example
15. CFM72200

    Periods beginning on or after 1 January 2005: overview of the new rules
16. CFM72210

    Periods beginning on or after 1 January 2005: the interim regime
17. CFM72220

    Periods beginning on or after 1 January 2005: the interim regime: definitions
18. CFM72230

    Periods beginning on or after 1 January 2005: the interim regime: the note-issuing company
19. CFM72240

    Periods beginning on or after 1 January 2005: the interim regime: other types of securitisation company
20. CFM72250

    Periods beginning on or after 1 January 2005: the interim regime: the application of ‘former UK GAAP’
21. CFM72260

    Periods beginning on or after 1 January 2005: the interim regime: continuation after 2008
22. CFM72270

    Periods beginning on or after 1 January 2005: the interim regime: continuation after 2008: the transitional rules
23. CFM72300

    Periods beginning on or after 1 January 2007: the permanent regime
24. CFM72310

    Periods beginning on or after 1 January 2007: alternative finance arrangements
25. CFM72320

    Periods beginning on or after 1 January 2007: the regulations
26. CFM72330

    Periods beginning on or after 1 January 2007: the regulations: commencement
27. CFM72340

    Periods beginning on or after 1 January 2007: the regulations: interpretation
28. CFM72350

    Periods beginning on or after 1 January 2007: the regulations: interpretation: ‘financial assets’
29. CFM72360

    Periods beginning on or after 1 January 2007: the regulations: scope
30. CFM72370

    Periods beginning on or after 1 January 2007: the regulations: meaning of ‘securitisation company’
31. CFM72380

    Periods beginning on or after 1 January 2007: the regulations: the note-issuing company
32. CFM72390

    Periods beginning on or after 1 January 2007: the regulations: the note-issuing company: ‘independent persons’
33. CFM72400

    Periods beginning on or after 1 January 2007: the regulations: the note issuing company: incidental activities
34. CFM72410

    Periods beginning on or after 1 January 2007: the regulations: the asset-holding company
35. CFM72420

    Periods beginning on or after 1 January 2007: the regulations: the asset-holding company: partnerships
36. CFM72430

    Periods beginning on or after 1 January 2007: the regulations: the asset-holding company: subordinated debt
37. CFM72440

    Periods beginning on or after 1 January 2007: the regulations: intermediate borrowing companies
38. CFM72450

    Periods beginning on or after 1 January 2007: the regulations: warehouse companies
39. CFM72460

    Periods beginning on or after 1 January 2007: the regulations: warehouse companies: abortive warehouse arrangements
40. CFM72470

    Periods beginning on or after 1 January 2007: the regulations: commercial paper funded companies
41. CFM72480

    Periods beginning on or after 1 January 2007: the regulations: ‘retained profit’
42. CFM72490

    Periods beginning on or after 1 January 2007: the regulations: ‘retained profit’: dividends received
43. CFM72500

    Periods beginning on or after 1 January 2007: the regulations: conditions to be met by securitisation companies
44. CFM72510

    Periods beginning on or after 1 January 2007: the regulations: the payments condition: introduction
45. CFM72520

    Periods beginning on or after 1 January 2007: the regulations: the payments condition: the formula
46. CFM72530

    Periods beginning on or after 1 January 2007: the regulations: the payments condition: examples of ‘RA’
47. CFM72540

    Periods beginning on or after 1 January 2007: the regulations: the payments condition: meaning of payment
48. CFM72550

    Periods beginning on or after 1 January 2007: the regulations: the payments condition: failure to make a payment
49. CFM72560

    Periods beginning on or after 1 January 2007: the regulations: the payments condition: other points
50. CFM72570

    Periods beginning on or after 1 January 2007: the regulations: the unallowable purposes rule
51. CFM72580

    Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: “RP” and “DS”
52. CFM72590

    Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the formula: “D”
53. CFM72600

    Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: the ‘specified amount’
54. CFM72610

    Periods beginning on or after 1 January 2007: the regulations: the corporation tax charge: applies instead of the normal CT rules
55. CFM72620

    Periods ending on or after 1 January 2007: the regulations: modifications to the commencement and cessation rules
56. CFM72630

    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules
57. CFM72640

    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: group relief
58. CFM72650

    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: capital assets
59. CFM72660

    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: loan relationships
60. CFM72670

    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: derivative contracts
61. CFM72675

    modifications to certain tax rules: recovery of unpaid corporation tax
62. CFM72680

    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: other points
63. CFM72690

    Periods beginning on or after 1 January 2007: credit card securitisations
64. CFM72700

    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: taxation of the investor
65. CFM72710

    Periods beginning on or after 1 January 2007: other types of securitisation company