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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

    CFM92800 - Debt cap: income from EEA group companies: contents

    1. CFM92810
      Income from EEA group companies: introduction
    2. CFM92820
      Income from EEA group companies: financing income amounts potentially involved
    3. CFM92830
      Income from EEA group companies: priority of application
    4. CFM92840
      Income from EEA group companies: conditions to be met
    5. CFM92850
      Income from EEA group companies: payer is a relevant associate of recipient
    6. CFM92860
      Income from EEA group companies: payer is tax resident in an EEA territory
    7. CFM92870
      Income from EEA group companies: payer is EEA PE of non-EEA resident company
    8. CFM92880
      Income from EEA group companies: payer is liable to tax
    9. CFM92890
      Income from EEA group companies: qualifying EEA tax relief
    10. CFM92900
      Income from EEA group companies: qualifying EEA tax relief given in current or previous period of account
    11. CFM92910
      Income from EEA group companies: 鈥榓ll steps taken鈥�
    12. CFM92920
      Income from EEA group companies: qualifying EEA tax relief available for future period of account
    13. CFM92930
      Income from EEA group companies: when to test
    14. CFM92940
      Income from EEA group companies: interaction with double taxation agreements
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