EIM47200 - Pt 7A ITEPA 2003: Close Company Gateway (CCG): contents

1. EIM47201

   Introduction
2. EIM47205

   Relevant arrangement
3. EIM47210

   Relevant arrangement to provide A-linked benefits
4. EIM47215

   Relevant transaction
5. EIM47220

   Relationship between relevant transaction and relevant arrangement
6. EIM47225

   Relevant transaction - employment and material interest conditions
7. EIM47230

   Relevant transaction – excluded transactions
8. EIM47235

   Relevant step and relevant transaction
9. EIM47240

   Relevant arrangement, relevant step and relevant transaction – timing and avoidance purpose
10. EIM47245

    Interaction with amounts also chargeable as redirected earnings
11. EIM47250

    Exclusions
12. EIM47255

    Relevant steps taken after employee’s death
13. EIM47260

    Double taxation - interaction with section 455 CTA 2010 or section 415 ITTOIA 2005