| INTM213010 | Non-annual
accounting |
| INTM213020 | Non-annual accounting:
implications for controlled foreign companies |
| INTM213030 | Special rules for
controlled foreign companies carrying on general insurance
business |
| INTM213040 | Approved funding method
and maximum length of fund |
| INTM213050 | Ascertaining chargeable
profits on closure of fund |
| INTM213060 | Uncertainty as to lower
level of taxation |
| INTM213070 | Later amendments |
| INTM213080 | Equalisation
reserves |
| INTM213090 | Special rules for an
Acceptable Distribution Policy ('ADP') |
| INTM213100 | Amendment of return
where dividend not paid |
