| SSM5.8 | Meaning of dependent subsidiary
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| SSM5.9 | Company's business during period of account
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| SSM5.10 | Certificate from the company
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| SSM5.11 | Action of receipt of certificate
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| SSM5.12 | Advance requests for Inspector's views of company's status
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| SSM5.13 | Transactions within subsidiary's own subgroup
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| SSM5.14 | The post-acquisition charge
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| SSM5.15 | General meaning of chargeable event
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| SSM5.16 | Types of chargeable event
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| SSM5.17 | Year and amount of charge
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| SSM5.18 | Exemption from charge
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| SSM5.19 | Exemption from charge: the company concerned
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| SSM5.20 | Exemption from charge: the change in the rights
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| SSM5.21 | Exemption from charge: conditions to be met
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| SSM5.22 | Management buy-outs: use of equity ratchets
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| SSM5.33 | Post-acquisition charges: Examples
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| SSM5.34 | Claim that right was in the share from the outset
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| SSM5.35 | Rights and restrictions added after share acquired
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| SSM5.36 | The growth-in-value charge on dependent subsidiaries
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| SSM5.37 | Shares acquired by employees: the growth in value charge on
dependent subsidiaries: Basis of charge: chargeable increase
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| SSM5.38 | Time and amount of charge
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| SSM5.39 | Examples
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| SSM5.40 | Reductions in charge
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| SSM5.41 | Exception from the charge
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| SSM5.42 | Special benefits charge
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| SSM5.43 | Year and amount of charge
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| SSM5.44 | Meaning of `benefit`
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| SSM5.45 | Exemptions from charge
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| SSM5.46 | Conditions for exemption
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| SSM5.47 | Conditions for charge
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| SSM5.48 | Increase in value of shares
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| SSM5.49 | Supplementary provisions
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| SSM5.50 | Right to acquire shares
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| SSM5.51 | Interaction with CGT
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| SSM5.52 | Interest in shares
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| SSM5.53 | Changes in a person's interest in shares
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| SSM5.54 | Company reorganisation
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| SSM5.55 | Changes in shares held
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| SSM5.56 | Shares acquired: reorganisation: independent co-dependent
subsidiaries
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