INTM653000 - Distribution exemption: Exemption for all other companies: Contents

1. INTM653010

   Outline
2. INTM653020

   Exempt classes
3. INTM653030

   Controlled companies
4. INTM653040

   Non-redeemable ordinary shares
5. INTM653050

   Meaning of “ordinary shares”
6. INTM653060

   Those that do not issue shares
7. INTM653070

   Meaning of “redeemable”
8. INTM653080

   Portfolio holdings
9. INTM653090

   Transactions not designed to reduce tax
10. INTM653100

    Relevant profits
11. INTM653110

    Series of transactions
12. INTM653120

    Shares accounted for as liabilities