INTM653000 - Distribution exemption: Exemption for all other companies: Contents
| INTM653010 | outline |
| INTM653020 | exempt classes |
| INTM653030 | controlled companies |
| INTM653040 | non-redeemable ordinary shares |
| INTM653050 | meaning of “ordinary shares” |
| INTM653060 | those that do not issue shares |
| INTM653070 | meaning of “redeemable” |
| INTM653080 | portfolio holdings |
| INTM653090 | transactions not designed to reduce tax |
| INTM653100 | relevant profits |
| INTM653110 | series of transactions |
| INTM653120 | shares accounted for as liabilities |
