| CTM21505 | Introduction |
| CTM21510 | Conditions |
| CTM21520 | Whether company is an IHC |
| CTM21530 | Foreign held |
| CTM21535 | Ownership of share capital |
| CTM21540 | Company found not to be an IHC |
| CTM21550 | Further reckoning comparison |
| CTM21560 | Further reckoning following additional matching |
