This glossary is designed to give a brief description of each term and provide you with a link to the most relevant provision in the corporate interest restriction (CIR) legislation and the most relevant guidance.
Underlined terms also appear in the glossary, but are not hyperlinked. References to Corporate Finance Manual (CFM) pages are hyperlinked. The glossary also identifies the elections that may be made in applying the legislation.
There is also a collation of terms particularly relevant to carry-forward rules at CFM98220.