CTM34500 - Residence: dual resident companies: contents

1. CTM34505

   Introduction
2. CTM34510

   Legislation
3. CTM34530

   Definition
4. CTM34560

   Definition - investing company
5. CTM34590

   Advice from Head Office
6. CTM34600

   Anti-avoidance - limitation of group relief
7. CTM34610

   Anti-avoidance - limitation of loss relief
8. CTM34620

   Anti-avoidance - limitation of other reliefs
9. CTM34700

   Accounting periods straddling 1 April 1987
10. CTM34710

    Apportionment of losses: accounting periods straddling 1 April 1987
11. CTM34720

    Anti-forestalling provisions
12. CTM34730

    Early payment of charges on income
13. CTM34740

    Early payment of interest
14. CTM34750

    Board's direction
15. CTM34760

    Group reorganisations
16. CTM34770

    Reports to Business International