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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published:
16 April 2016
Updated:
4 August 2017, see all updates

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  1. Contents
  2. CFM90000
  3. CFM91600

Debt cap: statement of allocation: Contents

  1. CFM91610
    Statement of allocation: outline for disallowance statements
  2. CFM91620
    Statement of allocation: required information for disallowance
  3. CFM91625
    Statement of allocation: groups with dual resident investing companies
  4. CFM91630
    Statement of allocation: outline for exemption statements
  5. CFM91640
    Statement of allocation: required information for exemptions
  6. CFM91650
    Statement of allocation: information accompanying the statement
  7. CFM91660
    Statement of allocation: joint statement
  8. CFM91670
    Statement of allocation: submission of initial statement
  9. CFM91680
    Statement of allocation: late submission of initial statement
  10. CFM91690
    Statement of allocation: submission of revised statement
  11. CFM91700
    Statement of allocation: late submission of revised statement: conditions A and B
  12. CFM91710
    Statement of allocation: late submission of revised statement: condition A
  13. CFM91720
    Statement of allocation: late submission of revised statement: examples
  14. CFM91730
    Statement of allocation: revised statement and CTSA returns
  15. CFM91740
    Statement of allocation: obvious error or omission
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