Exemptions

Anti-avoidance rules

Controlled companies

Deductions given

Diversion of trade income

Election for distribution to be taxable

Foreign dividend coupons

Generally

Insurance companies

Loan relationships, scheme in the nature of

Non-redeemable ordinary shares

Ordinary share, meaning

Payer, meaning

Payments for distributions

Payments not at arm's length

Portfolio holdings

Provisions having priority

Quasi-preference or quasi-redeemable shares

Recipient, meaning

Redeemable, meaning

Relevant person, meaning

Scheme, meaning

Shares accounted for as liabilities

Small companies

Tax advantage scheme, meaning

Transactions not designed to reduce tax

Tax credits