INTM600520 - Transfer of assets abroad: The income charge: contents

1. INTM600540

   Introduction
2. INTM600620

   General conditions
3. INTM600640

   General conditions - power to enjoy
4. INTM600660

   General conditions - entitlement to capital sum
5. INTM600680

   General conditions - which charge applies?
6. INTM600700

   General conditions - legislative purpose
7. INTM600720

   General conditions - reduction where controlled foreign company involved
8. INTM600760

   The individual - such an individual
9. INTM600780

   The individual - residence position
10. INTM600800

    The individual - multiple income charges
11. INTM600820

    The individual - the transfer
12. INTM600860

    Power to enjoy - introduction
13. INTM600880

    Power to enjoy - condition A
14. INTM600900

    Power to enjoy - condition B
15. INTM600920

    Power to enjoy - condition C
16. INTM600940

    Power to enjoy - condition D
17. INTM600960

    Power to enjoy - condition E
18. INTM600980

    Power to enjoy - special rule relating to benefits
19. INTM601020

    Capital receipt condition
20. INTM601040

    Meaning of capital sum
21. INTM601060

    Examples of capital sum
22. INTM601100

    Measure of income - introduction
23. INTM601120

    Measure of income - trading companies
24. INTM601140

    Measure of income - investment companies
25. INTM601160

    Measure of income - stock or scrip dividends
26. INTM601180

    Measure of income - accrued income scheme
27. INTM601200

    Measure of income - offshore income gains
28. INTM601220

    Measure of income - chargeable events
29. INTM601240

    Measure of income - dividends
30. INTM601260

    Measure of income - profit on exchange
31. INTM601280

    Measure of income - income from property
32. INTM601300

    Measure of income - interaction between income charge and benefits charge