INTM211000 - Reliefs against Controlled Foreign Companies' tax: Contents
| INTM211010 | Relevant allowances |
| INTM211020 | Method of giving relief for relevant allowances |
| INTM211030 | Amount of relevant allowances qualifying for relief |
| INTM211040 | Restriction on relief claims |
| INTM211050 | Time limits for claim |
| INTM211060 | Form of claim |
| INTM211070 | Set-off of unrelieved surplus ACT |
| INTM211080 | 'Relevant amount' |
| INTM211090 | 'Relevant maximum’ |
| INTM211100 | Examples |
| INTM211110 | Reliefs to prevent double charge |
| INTM211120 | Relief for chargeable gains |
| INTM211130 | Relief for dividends paid by a Controlled Foreign Company: outline |
| INTM211140 | Relief for dividends paid by a Controlled Foreign Company: main conditions |
| INTM211150 | Gross attributed tax |
| INTM211160 | Relief available to purchaser of an interest in the Controlled Foreign Company |
| INTM211170 | Application of double taxation rules |
| INTM211180 | Modifications to double taxation rules |
| INTM211190 | Wasted relief |
| INTM211200 | Rules for attributing Chapter IV tax |
| INTM211210 | Interaction with capital gains relief |
| INTM211220 | Examples of relief for dividends paid by a Controlled Foreign Company |
