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HMRC internal manual

Corporate Finance Manual

From
HM Revenue & Customs
Updated
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Other tax rules on corporate debt: transfers of income streams: Contents

  1. CFM77010
    Other tax rules on corporate debt: transfers of income streams: overview
  2. CFM77020
    Other tax rules on corporate debt: transfers of income streams: the legislation
  3. CFM77030
    Other tax rules on corporate debt: transfers of income streams: company transferors
  4. CFM77040
    Other tax rules on corporate debt: transfers of income streams: company transferors: transfer of underlying asset: rights under agreement for annual payment
  5. CFM77050
    Other tax rules on corporate debt: transfers of income streams: company transferors: transfer of underlying asset: transfer under sale and repurchase agreement
  6. CFM77060
    Other tax rules on corporate debt: transfers of income streams: company transferors: relevant amount
  7. CFM77070
    Other tax rules on corporate debt: transfers of income streams: company transferors: relevant amount: treatment
  8. CFM77080
    Other tax rules on corporate debt: transfers of income streams: company transferors: relevant amount: timing
  9. CFM77090
    Other tax rules on corporate debt: transfers of income streams: company transferors: exclusions
  10. CFM77100
    Other tax rules on corporate debt: transfers of income streams: company transferors: partnership shares
  11. CFM77110
    Other tax rules on corporate debt: transfers of income streams: company transferors: transfers of certain interests in assets regarded as transfers of underlying asset
  12. CFM77120
    Other tax rules on corporate debt: transfers of income streams: company transferors: meaning of ‘transfer’
  13. CFM77130
    Other tax rules on corporate debt: transfers of income streams: company transferors: transfers to or by a partnership of which a company is a member
  14. CFM77140
    Other tax rules on corporate debt: transfers of income streams: non-corporate transferors
  15. CFM77150
    Other tax rules on corporate debt: transfers of income streams: non-corporate transferors: financial traders
  16. CFM77160
    Other tax rules on corporate debt: transfers of income streams: transferees