Continuity of identity

Legislation/Regulatory – TIOPA2010 s. 476
HMRC Guidance – CFM95360

Corporate interest restriction

Commentary – Chanda on Property Investment 7.5.1

Debt capping

– see Financing costs and income

Financial statements

Different treatment by group or members

Legislation/Regulatory – TIOPA2010 s. 495

Generally

Legislation/Regulatory – TIOPA2010 s. 479-489
HMRC Guidance – CFM95190 ; CFM95450 ; CFM95500 ; CFM99500

Relevant accounting period, meaning

Legislation/Regulatory – TIOPA2010 s. 490
HMRC Guidance – CFM95190 ; CFM98635 ; CFM99500

Relevant public body, meaning

Legislation/Regulatory – TIOPA2010 s. 491
HMRC Guidance – CFM96330 ; CFM97430

Stapled entities, treatment of

Legislation/Regulatory – TIOPA2010 s. 477
HMRC Guidance – CFM95380

UK group company, meaning

Legislation/Regulatory – TIOPA2010 s. 492
HMRC Guidance – CFM95190 ; CFM95330 ; CFM95330INTERESTRESTRICTION ; CFM98430 ; CFM99500