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    1. Home
    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. CFM90000

    CFM90200 - Debt cap: groups affected: contents

    1. CFM90210
      Groups affected: introduction
    2. CFM90220
      Groups affected: 鈥榣arge鈥� groups
    3. CFM90230
      Groups affected: EU definitions
    4. CFM90240
      Groups affected: relevant group companies
    5. CFM90250
      Groups affected: UK group companies
    6. CFM90260
      Groups affected: meaning of a group
    7. CFM90270
      Groups affected: meaning of 鈥榰ltimate parent鈥�
    8. CFM90280
      Groups affected: collective investment schemes
    9. CFM90290
      Groups affected: meaning of 鈥榗orporate entity鈥�
    10. CFM90300
      Groups affected: meaning of 鈥榬elevant non-corporate entity鈥�
    11. CFM90310
      Groups affected: groups with stapled stock
    12. CFM90320
      Groups affected: dual listed groups
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