INTM209000 - Controlled Foreign Companies: Computation of Chargeable Profits and Creditable Tax: Contents
| INTM209010 | Introduction |
| INTM209020 | Definition of chargeable profits |
| INTM209030 | Assumed residence and apportionment |
| INTM209040 | Place of trade |
| INTM209050 | Transactions with associates |
| INTM209060 | Foreign exchange and currency account |
| INTM209070 | Effect on other liabilities |
| INTM209080 | Close company and group provisions |
| INTM209090 | Claims assumed to be made |
| INTM209100 | Disclaimer and variation of reliefs and claims, or elections that are not reliefs |
| INTM209110 | Form of disclaimer, etc |
| INTM209120 | Majority interest |
| INTM209130 | Intangible fixed assets |
| INTM209135 | Time limit |
| INTM209140 | Capital allowances |
| INTM209150 | Losses in pre-apportionment accounting period |
| INTM209160 | Time limit |
| INTM209170 | Form of claim |
| INTM209180 | Effect of claim |
| INTM209190 | Limitations on scope of ICTA88/SCH24/PARA9 |
| INTM209200 | Reconstruction without change of ownership |
| INTM209210 | Unremittable income |
| INTM209220 | Creditable tax |
