| INTM367005 | Claim forms |
| INTM367010 | Background |
| INTM367015 | Further background |
| INTM367020 | Examination procedures |
| INTM367025 | Member Countries of the European Union |
| INTM367030 | Business concerns that qualify to claim exemption |
| INTM367035 | List of ‘equivalent taxes’ in other Member States |
| INTM367040 | UK legislation – Sections 97 to 106 Finance Act 2004 |
| INTM367045 | Statutory Instrument 2004 No 2622 |
