INTM654000 - Distribution exemption: Anti-avoidance legislation: Contents

  1. INTM654010
    Outline
  2. INTM654020
    Manipulation of controlled company rules
  3. INTM654030
    Manipulation of controlled company rules: purpose test
  4. INTM654040
    Quasi-preference or quasi-redeemable shares
  5. INTM654050
    Manipulation of portfolio holdings rule
  6. INTM654060
    Loan relationships schemes
  7. INTM654070
    Deductions schemes
  8. INTM654080
    Payments for distributions
  9. INTM654090
    Payments not at arm’s length
  10. INTM654100
    Diversion of trade income