INTM254600 - Controlled Foreign Companies: exemptions - Acceptable Distribution Policy ('ADP'): Contents

1. INTM254610

   The ADP exemption
2. INTM254620

   Attribution of dividends to accounting periods
3. INTM254630

   Time limit for payment of dividend
4. INTM254640

   Distribution standard
5. INTM254650

   Definition of net chargeable profits
6. INTM254660

   Dividends from preceding periods
7. INTM254670

   Relevant profits
8. INTM254680

   Dividends alreadyb taken into account and excluded dividends
9. INTM254690

   Dividends from other Controlled Foreign Companies
10. INTM254700

    Indirect Dividends
11. INTM254710

    Non-resident shareholders: one class of shares
12. INTM254720

    Non-resident shareholders: two classes of shares
13. INTM254730

    Non-resident shareholders: indirect interests
14. INTM254740

    Currency Translation
15. INTM254750

    Treatment of foreign taxes
16. INTM254760

    Dividends paid out of distributions from a United Kingdom company
17. INTM254770

    Dividends paid under avoidance schemes