| CTM48205 |
Introduction |
| CTM48210 |
Basic rules |
| CTM48215 |
Capital gains |
| CTM48220 |
Capital allowances |
| CTM48225 |
Management expenses |
| CTM48230 |
Relief for interest paid |
| CTM48235 |
Loan relationships rules |
| CTM48240 |
Derivative contracts |
| CTM48245 |
Groups and group relief claims |
| CTM48250 |
Groups (before 1 April 2006) |
| CTM48255 |
Distributions |
| CTM48260 |
Dividend distributions |
| CTM48265 |
Interest distributions |
| CTM48270 |
Interest distributions - qualifying investments test |
| CTM48275 |
Interest distributions - loan relationships |
| CTM48280 |
Trading or investment |
| CTM48282 |
Trading or investment - funds (AIFs):investment transactions’ |
| CTM48284 |
Trading or investment - ‘investment transactions’ - relevant contracts |
| CTM48286 |
Trading or investment - ‘investment transactions’ - loan relationships and related transactions |
| CTM48288 |
Trading or investment - ‘investment transactions’ - units in a collective investment scheme |
| CTM48290 |
Trading or investment - ‘investment transactions’ - securities |
| CTM48292 |
Trading or investment - ‘investment transactions’ - carbon emission trading products |
| CTM48295 |
Trading or investment - anti-avoidance |
