Foreign distributions
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