| CTM21405 | Outline |
| CTM21410 | ACT already dealt with |
| CTM21420 | Notional foreign source |
| CTM21430 | Qualifying FID |
| CTM21440 | Matched foreign source profits |
| CTM21450 | Procedure |
| CTM21452 | Provisional repayment |
| CTM21455 | Evidence for repayment |
| CTM21460 | Additional claims |
| CTM21480 | Revision of profits |
