INTM432000 - Schedule 28AA: how it works

Contents

INTM432010Overview
INTM432020Outline of Schedule 28AA
INTM432030Basic rule and OECD construction
INTM432040Meaning of 'provision' in Schedule 28AA
INTM432050Transaction or series of transactions
INTM432060Participation in the management, control or capital of a person
INTM432070Joint ventures
INTM432080Branches
INTM432090The affected persons: enterprises
INTM432100Advantage in relation to UK taxation
INTM432110Exemptions: overview
INTM432112Exemptions: small and medium sized enterprises
INTM432114Exemptions: dormant companies
INTM432120Special cases: Charities/ Life assurance companies/ Petroleum companies
INTM432130FOREX: general
INTM432135FOREX: matching loans
INTM432140Capital allowances and capital gains
INTM432150Interaction with CFC Legislation
INTM432155Interaction with employee share scheme legislation
INTM432160Relief to prevent a double charge under Schedule 28AA
INTM432170Interaction with VAT

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