| INTM210010 |
Apportionment and assessment |
| INTM210020 |
Interaction with ICTA88/S739 |
| INTM210030 |
Substantial interest requirement |
| INTM210040 |
Interests in a controlled foreign company |
| INTM210050 |
'Entitled to acquire' and 'entitled to secure' |
| INTM210060 |
Indirect interests |
| INTM210070 |
Relevant interests |
| INTM210080 |
Interests by virtue of ordinary shares alone |
| INTM210090 |
Calculation of interest based on ordinary shares |
| INTM210100 |
Adjustments for changes in ordinary shareholdings |
| INTM210110 |
Example of relevant interests and interests by virtue of ordinary shares alone |
| INTM210120 |
Interests other than by virtue of ordinary shares alone |
| INTM210130 |
Determination of apportionment by Commissioners of HM Revenue & Customs |
