INTM213000 - Controlled Foreign Companies carrying on general insurance business: Contents


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