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HMRC internal manual

Corporate Finance Manual

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. CFM72680
    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: other points
  62. CFM72690
    Periods beginning on or after 1 January 2007: credit card securitisations
  63. CFM72700
    Periods beginning on or after 1 January 2007: the regulations: modifications to other tax rules: taxation of the investor
  64. CFM72710
    Periods beginning on or after 1 January 2007: other types of securitisation company