| CMV01173600 | Section 4 - Capital or Revenue Receipt - Share Transactions - Underwriting commission |
| CMV01173500 | Section 4 - Capital or Revenue Receipt - Share Transactions - Premium on shares |
| CMV01173400 | Section 4 - Capital or Revenue Receipt - Share Transactions - Surplus on forfeiture of shares |
| CMV01173300 | Section 4 - Capital or Revenue Receipt - Share Transactions - Bifurcation in capital and revenue receipt |
| CMV01173200 | Section 4 - Capital or Revenue Receipt - Share Transactions - Sale of bonus shares |
| CMV01173100 | Section 4 - Capital or Revenue Receipt - Share Transactions - Controlling interest in company |
| CMV01173000 | Section 4 - Capital or Revenue Receipt - Share Transactions - Shares purchased for acquisition of managing agency |
| CMV01172900 | Section 4 - Capital or Revenue Receipt - Share Transactions - Shares, whether held as stock-in-trade or investment |
| CMV01172800 | Section 4 - Capital or Revenue Receipt - Know How, Patents and Licence Receipts - Cases where receipts relating to licence held to be capital receipt |
| CMV01172700 | Section 4 - Capital or Revenue Receipt - Know How, Patents and Licence Receipts - Licence granted only for manufacture of certain limited number of articles |