CFM81300 - Old rules: loan relationships: consortia and bad debts: contents

This guidance applies to periods of account beginning before 1 January 2005

  1. CFM81310
    Old rules: loan relationships: consortia and bad debts: overview
  2. CFM81320
    Old rules: loan relationships: consortia and bad debts: summary of Para 5A
  3. CFM81330
    Old rules: loan relationships: consortia and bad debts: conditions for Para 5A
  4. CFM81340
    Old rules: loan relationships: consortia and bad debts: amount of restriction
  5. CFM81350
    Old rules: loan relationships: consortia and bad debts: relevant net debit
  6. CFM81360
    Old rules: loan relationships: consortia and bad debts: group relief
  7. CFM81370
    Old rules: loan relationships: consortia and bad debts: effect of releases
  8. CFM81380
    Old rules: loan relationships: consortia and bad debts: limit of debits
  9. CFM81390
    Old rules: loan relationships: consortia and bad debts: limit of debits - examples
  10. CFM81400
    Old rules: loan relationships: consortia and bad debts: subsequent recovery
  11. CFM81410
    Old rules: loan relationships: consortia and bad debts: group relief restriction
  12. CFM81420
    Old rules: loan relationships: consortia and bad debts: carry forward of group relief