CFM97100 - Interest restriction: public infrastructure

1. CFM97110

   Public infrastructure: outline
2. CFM97120

   Public infrastructure: qualifying infrastructure activity
3. CFM97130

   Public infrastructure: public infrastructure asset
4. CFM97140

   Public infrastructure: public benefit test
5. CFM97150

   Public infrastructure: expected economic life
6. CFM97160

   Public infrastructure: group balance sheet test
7. CFM97170

   Public infrastructure: buildings within UK property business
8. CFM97180

   Public infrastructure: ancillary to, or facilitates, provision
9. CFM97190

   Public infrastructure: qualifying infrastructure company
10. CFM97200

    Public infrastructure: the income test
11. CFM97210

    Public infrastructure: the asset test
12. CFM97220

    Public infrastructure: fully taxed in the UK
13. CFM97230

    Public infrastructure: decommissioning and decommissioning funds
14. CFM97240

    Public infrastructure: the election
15. CFM97250

    Public infrastructure: elections for a transitional period
16. CFM97260

    Public infrastructure: joint elections modifying the effect of an election to be qualifying infrastructure company
17. CFM97270

    Public infrastructure: meaning of insignificant for members of a joint election
18. CFM97280

    Public infrastructure: one fails, all fail effect for members of a joint infrastructure election
19. CFM97290

    Public infrastructure: effect of section 435 election on anti-cycling provisions
20. CFM97300

    Public infrastructure: exemption for interest payable to third parties
21. CFM97320

    Public infrastructure: limited recourse of financial instruments
22. CFM97330

    Public infrastructure: guarantees, indemnities and financial assistance
23. CFM97335

    Public infrastructure: loans advanced through non-resident intermediaries
24. CFM97340

    Public infrastructure: qualifying old loan relationship
25. CFM97350

    Public infrastructure: qualifying public receipts
26. CFM97360

    Public infrastructure: highly predictable
27. CFM97370

    Public infrastructure: ceasing to be a qualifying old loan relationship
28. CFM97380

    Public infrastructure: amounts to be ignored or treated as nil
29. CFM97390

    Public infrastructure: interaction with the ‘de minimis’ provisions
30. CFM97400

    Public infrastructure: interaction with the transitional provisions
31. CFM97420

    Public infrastructure: partnerships and transparent entities
32. CFM97430

    Public infrastructure: relevant public body