| INTM505010 | Overview |
| INTM505020 | Obligation to deduct -
legislation and definitions |
| INTM505030 | Exceptions to obligation
to deduct - double taxation agreements |
| INTM505040 | Exemptions from
obligation to deduct |
| INTM505050 | Exceptions to obligation
to deduct - Eurobonds |
| INTM505060 | Certain payments to which
deduction does not apply |
| INTM505070 | Borrowing by overseas
permanent establishment of UK company |
| INTM505080 | Borrowing by UK permanent
establishment of overseas company |
| INTM505090 | Borrowing from UK
permanent establishment of overseas company |
| INTM505100 | Loan where both recipient
and payer are outside the UK |
| INTM505110 | Loan documentation -
gross up for tax deducted |
| INTM505120 | Bond documentation -
redemption clause |
| INTM505130 | Accounting for tax
deducted |
| INTM505140 | Anti-avoidance |
| INTM505150 | History |
