INTM432000 - TIOPA10 Part 4: how it works: contents
| INTM432010 | Overview |
| INTM432020 | Outline of TIOPA10/Part 4 |
| INTM432030 | Basic rule and OECD construction |
| INTM432040 | Meaning of 'provision' in TIOPA10/Part 4 |
| INTM432050 | Transaction or series of transactions |
| INTM432055 | DSG Retail Limited and others v HMRC (TC00001) |
| INTM432060 | Participation in the management, control or capital of a person |
| INTM432070 | Joint ventures |
| INTM432080 | Permanent establishments |
| INTM432090 | The affected persons: enterprises |
| INTM432100 | Advantage in relation to UK taxation |
| INTM432110 | Exemptions: overview |
| INTM432112 | Exemptions: small and medium sized enterprises |
| INTM432114 | Exemptions: dormant companies |
| INTM432120 | Special cases: Charities/ Life assurance companies/ Petroleum companies |
| INTM432130 | FOREX: general |
| INTM432135 | FOREX: matching loans |
| INTM432140 | Capital allowances and capital gains |
| INTM432150 | Interaction with CFC Legislation |
| INTM432155 | Interaction with employee share scheme legislation |
| INTM432160 | Relief to prevent a double charge under TIOPA10/Part 4 |
| INTM432170 | Interaction with VAT |
