INTM655000 | Distribution exemption: Interpretation: Contents
From HM Revenue & Customs · International Manual
Contents9 entries
- INTM655010Distribution exemption: Interpretation: election that a distribution should not be exempt
- INTM655020Distribution exemption: Interpretation: underlying tax
- INTM655030Distribution exemption: Interpretation: acceptable distribution policy dividends
- INTM655040Distribution exemption: Interpretation: manufactured dividends
- INTM655050Distribution exemption: Interpretation: franked investment income
- INTM655060Distribution exemption: Interpretation: management expenses
- INTM655070Distribution exemption: Interpretation: certain non-dividend distributions
- INTM655080Distribution exemption: Interpretation: life insurance companies
- INTM655090Distribution exemption: Interpretation: general insurance companies and Lloyds