51 per cent subsidiary, meaning

Advance clearance of payments

Advance corporation tax, allotment of preference shares

Capital distributions

Capital payment/company distribution

Chargeable gains

Chargeable gains, acquisition not treated as acquisition of asset

Clearance procedures

Conditions for payments not to be treated as distributions

Disposal of shares

Distribution, inclusion in chargeable gains computation

Distributions

Aggregation with associates

Clearance applications

Connected persons

Corporate shareholder, capital gains tax

Excess paid over the amount of capital

Exempt distributions

Generally

Information, powers to obtain

Inheritance tax payment

Motive behind transactions

Payments excluded

Reduction of vendor's interest

Reporting requirements

Residence of vendor

Substantial reduction

Trading benefit

Treatment

Vendor ceasing to be connected

Vendor's length of ownership

Failure to redeem or purchase, effect of

General provisions

Group, meaning

Interpretation

List of key points

Period of ownership

Determination

Requirements

Quoted companies

Residence requirements

Seller's interest as shareholder, reduction of

Entitlement to profits, effect of

Generally

Groups

Relaxation of requirements

Treasury shares