INTM204000 - Controlled Foreign Companies: exemptions - Acceptable Distribution Policy ('ADP'): Contents
| INTM204010 | The ADP exemption |
| INTM204020 | Attribution of dividends to accounting periods |
| INTM204030 | Time limit for payment of dividend |
| INTM204040 | Distribution standard |
| INTM204050 | Definition of net chargeable profits |
| INTM204060 | Dividends from preceding periods |
| INTM204070 | Relevant profits |
| INTM204080 | Dividends already taken into account and excluded dividends |
| INTM204090 | Dividends from other Controlled Foreign Companies |
| INTM204100 | Indirect Dividends |
| INTM204110 | Non-resident shareholders: one class of shares |
| INTM204120 | Non-resident shareholders: two classes of shares |
| INTM204130 | Non-resident shareholders: indirect interests |
| INTM204140 | Currency Translation |
| INTM204150 | Treatment of foreign taxes |
| INTM204160 | Dividends paid out of distributions from a United Kingdom company |
| INTM204170 | Dividends paid under avoidance schemes |
