| CTM48831 | General principles |
| CTM48832 | Calculation of the net income for the tax exempt business |
| CTM48833 | Calculation of the net income for the residual business |
| CTM48834 | Charge to tax for distributions to holders of excessive rights |
| CTM48835 | Excess financing costs in a qualified investor scheme (QIS) |
| CTM48836 | Tax charge where there are excess financing costs in a qualified investor scheme |
| CTM48837 | Example of Tax charge where there are excess financing costs in a qualified investor scheme |
| CTM48838 | Cancellation of tax advantage |
| CTM48839 | Attribution of distributions |
| CTM48840 | Attribution of distributions- example 1 |
| CTM48841 | Attribution of distributions- example 2 |
| CTM48842 | Attribution of distributions- notes to examples |
| CTM48843 | Company tax return |
