| INTM205010 |
The Exempt Activities Exemption |
| INTM205020 |
Territory of residence |
| INTM205030 |
Business establishment |
| INTM205040 |
Effectively managed in territory of residence |
| INTM205050 |
Further conditions |
| INTM205060 |
Main business |
| INTM205070 |
Investment business |
| INTM205080 |
Dealing in goods |
| INTM205090 |
Wholesale, distributive, financial or service business |
| INTM205100 |
Banking, deposit-taking, money-lending and debt-factoring |
| INTM205110 |
Insurance companies |
| INTM205120 |
Companies holding shares and securities in subsidiaries |
| INTM205130 |
Business establishment and place of effective management |
| INTM205140 |
Definition of a holding company |
| INTM205150 |
Definition of a superior holding company |
| INTM205160 |
Income requirement of holding companies |
| INTM205170 |
Income requirement of superior holding companies |
| INTM205180 |
Qualifying exempt activity income |
| INTM205190 |
Ascertaining the source of income paid to a superior holding company |
| INTM205200 |
Computation of 'gross income' |
| INTM205210 |
Income treated as not derived from subsidiaries |
| INTM205220 |
Local holding companies |
| INTM205230 |
Exempt trading companies |
| INTM205240 |
Motive Test, holding companies and superior holding companies |
| INTM205250 |
Example of a holding company structure |
| INTM205260 |
Repeal of exemptions for superior and non-local holding companies: overview |
| INTM205270 |
Repeal of exemptions for superior and non-local holding companies: commencement and treatment of straddling periods |
| INTM205280 |
Repeal of exemptions for superior and non-local holding companies: treatment of qualifying holding companies during transitional period |
