| CTM36805 |
Tax advantage from - introduction |
| CTM36810 |
Counteraction |
| CTM36815 |
Definition of transactions in securities |
| CTM36820 |
Definition of tax advantage |
| CTM36825 |
Circumstance A - abnormal dividend received, taken into account for listed purpose |
| CTM36826 |
Meaning of abnormal dividend |
| CTM36830 |
Circumstance B - deduction in computing profit or gain |
| CTM36835 |
Circumstance C - extraction of company funds and abnormal dividend |
| CTM36840 |
Circumstance D - extraction of company funds - cash or equivalent |
| CTM36845 |
Circumstance E - extraction of company funds - as share capital or securities |
| CTM36850 |
Liquidation |
| CTM36855 |
Interaction with CGT |
| CTM36860 |
Interaction with other legislation |
| CTM36865 |
Personal representatives |
| CTM36875 |
Identification of cases and submission to AAG Clearance & Counteraction Team |
| CTM36880 |
Clearance applications under ITA07/S701 and ICTA88/S707 |
| CTM36885 |
Clearance applications - refusals or changes to proposals granted clearance |
