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 arm바카라 사이트™s length
  10. INTM654100
    Diversion of trade income