Banking companies

Legislation/Regulatory – TIOPA2010 s. 450
HMRC Guidance – CFM97515

Fair value accounting, creditor relationships of companies

Legislation/Regulatory – TIOPA2010 s. 456
HMRC Guidance – CFM95190 ; CFM95640 ; CFM99500

Leases

Legislation/Regulatory – TIOPA2010 s. 460
HMRC Guidance – CFM97810 ; CFM97820 ; CFM97830

Oil and gas

Legislation/Regulatory – TIOPA2010 s. 451

Real estate investment trusts (REITS)

Legislation/Regulatory – TIOPA2010 s. 452
HMRC Guidance – CFM97710 ; CFM97715 ; CFM97720 ; CFM97730 ; CFM97740 ; CFM97745 ; CFM97746 ; CFM97750

Shipping companies

Legislation/Regulatory – TIOPA2010 s. 455