| INTM541000 | Introduction to thin
capitalisation (legislation and principles) |
| INTM542000 | Thin capitalisation:
obligation to deduct withholding tax on payments of interest abroad
- ICTA88/S349(2) |
| INTM543000 | Thin capitalisation:
legal basis for pre-return enquiry - SI 1970 No 488 |
| INTM544000 | Thin capitalisation:
interest as a distribution - ICTA88/S209(2)(da) (repealed) |
| INTM545000 | Thin capitalisation:
other provisions of ICTA88/S209 |
| INTM546000 | Thin capitalisation:
limitations of ICTA88/S209(2)(da) (repealed) |
| INTM547000 | Thin capitalisation:
financial transactions - ICTA88/SCH28AA |
| INTM548000 | Thin capitalisation:
interaction of ICTA88/S209 with ICTA88/SCH28AA |
| INTM549000 | Thin capitalisation:
interaction of domestic legislation and treaty provisions |
