| Number | Subject |
BPR 201 | Issue of capitalisation shares |
BPR 202 | Application of section 13quin subsequent to an intra-group transaction under section 45 |
BPR 203 | Renunciation of a usufruct over shares |
BPR 204 | Definition of “disposal” for purposes of asset-for-share and amalgamation transactions; “qualifying distribution” upon conversion to a corporate real estate investment trust (REIT) |
| BPR 205 | Meaning of “controlled group company” and “equity share” |
| BPR 206 | Disposal by a share block company of its sectional title units to its share block holders |
| BPR 207 | Merger of two controlled foreign companies (CFCs) |
| BPR 208 | Repayment of shareholder’s loan from proceeds of a new share issue |
| BPR 209 | Dividends tax: Distribution of dividends to employees through a discretionary trust |
| BPR 210 | Liquidation distribution followed by an amalgamation transaction |
| BPR 211 | Transfer of exchange items using corporate rules
The guidance contained in this ruling is affected by subsequent law changes. |
| BPR 212 | Tax consequences for the issuer and security company of listed credit linked notes |
| BPR 213 | Repayment of intercompany loans from proceeds of a new share issue |
| BPR 214 | Third-party backed shares |
| BPR 215 | Source and nature of satellite capacity fees |
| BPR 216 | Tax consequences of the issuing of additional tier 1 capital instruments by a registered bank |
| BPR 217 | Estate duty implications for non-resident individual investors |
| BPR 218 | Qualifying distributions to be made by a REIT |
| BPR 219 | Corporatisation of a collective investment scheme in property and an amalgamation followed by an asset-for-share transaction
The underlying principles confirmed in this ruling are currently under review. This ruling is only binding in respect of the specific applicant to whom it was issued and may not be relied upon by a third party. |
