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HMRC internal manual

Corporate Finance Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
14 November 2025 - See all updates

CFM37740 - Loan relationships: 鈥榟ybrid鈥� securities with embedded derivatives: anti-avoidance: connected debtors and creditors: conditions

{#IDAFNV0H}Page Archived, contents moved to CFM39091 {#}