CFM39500 - Loan relationships: tax avoidance: regime anti-avoidance rule

  1. CFM39510
    Regime anti-avoidance rule: Introduction
  2. CFM39520
    Regime anti-avoidance rule: relevant avoidance arrangements
  3. CFM39530
    Regime anti-avoidance rule: loan-related and derivative-related tax advantages
  4. CFM39540
    Regime anti-avoidance rule: excluded arrangements
  5. CFM39550
    Regime anti-avoidance rule: principles underlying the regime
  6. CFM39560
    Regime anti-avoidance rule: counteraction
  7. CFM39570
    Regime anti-avoidance rule: interaction with other anti-avoidance rules
  8. CFM39580
    Regime anti-avoidance rule: examples
  9. CFM39590
    Regime anti-avoidance rule: consequential repeals