INTM654000 - Distribution exemption: Anti-avoidance legislation: Contents

1. INTM654010

   Outline
2. INTM654020

   Manipulation of controlled company rules
3. INTM654030

   Manipulation of controlled company rules: purpose test
4. INTM654040

   Quasi-preference or quasi-redeemable shares
5. INTM654050

   Manipulation of portfolio holdings rule
6. INTM654060

   Loan relationships schemes
7. INTM654070

   Deductions schemes
8. INTM654080

   Payments for distributions
9. INTM654090

   Payments not at arm’s length
10. INTM654100

    Diversion of trade income