INTM653000 - Distribution exemption: Exemption for all other companies: Contents

  1. INTM653010
    Outline
  2. INTM653020
    Exempt classes
  3. INTM653030
    Controlled companies
  4. INTM653040
    Non-redeemable ordinary shares
  5. INTM653050
    Meaning of “ordinary shares”
  6. INTM653060
    Those that do not issue shares
  7. INTM653070
    Meaning of “redeemable”
  8. INTM653080
    Portfolio holdings
  9. INTM653090
    Transactions not designed to reduce tax
  10. INTM653100
    Relevant profits
  11. INTM653110
    Series of transactions
  12. INTM653120
    Shares accounted for as liabilities