2024欧洲杯赛程

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  2. Business and industry
HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
7 May 2025 - See all updates
  1. Back to contents
  2. CFM95000

CFM95200 - Interest restriction: core rules

  1. CFM95210
    Summary of the rules - the company and the group
  2. CFM95220
    Interest capacity, allowances and disallowances
  3. CFM95230
    The fixed ratio method
  4. CFM95240
    The group ratio method
  5. CFM95250
    Carry forward and reactivations
  6. CFM95260
    Special rules
  7. CFM95270
    Transitional Rules
  8. CFM95280
    Administration
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