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Contents

Official guidance
International Manual

INTM655000 · Distribution exemption: Interpretation

  • INTM655010 · Election that a distribution should not be exempt
  • INTM655020 · Underlying tax
  • INTM655030 · Acceptable distribution policy dividends
  • INTM655040 · Manufactured dividends
  • INTM655050 · Franked investment income
  • INTM655060 · Management expenses
  • INTM655070 · Certain non-dividend distributions
  • INTM655080 · Life insurance companies
  • INTM655090 · General insurance companies and Lloyds
  1. Distribution exemption: contents
  2. Distribution exemption: Interpretation: Contents

INTM655000 | Distribution exemption: Interpretation: Contents

From HM Revenue & Customs · International Manual

Contents9 entries

  1. INTM655010Distribution exemption: Interpretation: election that a distribution should not be exempt
  2. INTM655020Distribution exemption: Interpretation: underlying tax
  3. INTM655030Distribution exemption: Interpretation: acceptable distribution policy dividends
  4. INTM655040Distribution exemption: Interpretation: manufactured dividends
  5. INTM655050Distribution exemption: Interpretation: franked investment income
  6. INTM655060Distribution exemption: Interpretation: management expenses
  7. INTM655070Distribution exemption: Interpretation: certain non-dividend distributions
  8. INTM655080Distribution exemption: Interpretation: life insurance companies
  9. INTM655090Distribution exemption: Interpretation: general insurance companies and Lloyds
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