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CTM16000 | Distributions: impact on Corporation Tax: contents

From HM Revenue & Customs · Company Taxation Manual

Contents11 entries

  1. CTM16050Distributions: impact on Corporation Tax: introduction
  2. CTM16100Distributions: impact on Corporation Tax: receipt by UK resident company
  3. CTM16120Distributions: impact on Corporation Tax: franked investment income - general
  4. CTM16130Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - use of
  5. CTM16200Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999: surplus - claims under ICTA88/S242
  6. CTM16210Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - surplus - claims under ICTA88/S242 - computation
  7. CTM16215Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - surplus - claims under ICTA88/S242 - change in rate of tax credit
  8. CTM16220Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - surplus - claims under ICTA88/S242 - purposes of claim
  9. CTM16230Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - surplus - claims under ICTA88/S242 - relief for less than a complete accounting period
  10. CTM16240Distributions: impact on Corporation Tax: franked investment income under the ACT system abolished from 6 April 1999 - surplus - claims under ICTA88/S242 - order of set-off
  11. CTM16250Distributions: impact on Corporation Tax: effect of later payments of ACT under the ACT system abolished from 6 April 1999 - restoration of losses