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CTM18000 | Shadow ACT to 31 March 2026: contents

From HM Revenue & Customs · Company Taxation Manual

Contents37 entries

  1. CTM18200Shadow ACT: set-off of ACT: accounting periods ending on or before 5 April 1999
  2. CTM18210Shadow ACT: set-off of ACT: accounting periods beginning before and ending after 5 April 1999
  3. CTM18220Shadow ACT: set-off of ACT: accounting periods beginning on or after 6 April 1999
  4. CTM18230Shadow ACT: unrelieved surplus ACT
  5. CTM18250Shadow ACT: outline of the scheme
  6. CTM18260Shadow ACT: companies to which the regulations apply
  7. CTM18300Shadow ACT: definition of a group
  8. CTM18320Shadow ACT: definition of parent and subsidiary companies
  9. CTM18350Shadow ACT: definition of a group: additional tests for 51% subsidiaries
  10. CTM18360Shadow ACT: definition of a group: additional tests for parent companies
  11. CTM18370Shadow ACT: definition of a group: arrangements
  12. CTM18400Shadow ACT: accounting periods to which the Regulations apply: company not a member of a group: immediate opt out
  13. CTM18420Shadow ACT: accounting periods to which the Regulations apply: company not a member of a group: no immediate opt out
  14. CTM18430Shadow ACT: accounting periods to which the Regulations apply: company not a member of a group: unrelieved surplus ACT available for set off exhausted
  15. CTM18450Shadow ACT: accounting periods to which the Regulations apply: company not a member of a group: later opt out
  16. CTM18470Shadow ACT: accounting periods to which the Regulations apply: group members
  17. CTM18480Shadow ACT: accounting periods to which the Regulations apply: group members: immediate opt out
  18. CTM18500Shadow ACT: accounting periods to which the Regulations apply: group members: unrelieved surplus ACT available for set off exhausted
  19. CTM18510Shadow ACT: accounting periods to which the Regulations apply: group members: later opt out
  20. CTM18550Shadow ACT: computation of: introduction
  21. CTM18570Shadow ACT: computation of: subsidiary with election under Regulation 11(3)
  22. CTM18580Shadow ACT: computation of: surplus franked investment income
  23. CTM18590Shadow ACT: computation of: distributions outside an accounting period
  24. CTM18600Shadow ACT: computation of: company ceasing to be a member of a group
  25. CTM18650Shadow ACT: utilisation of: overview
  26. CTM18670Shadow ACT: utilisation of: Double Taxation Relief
  27. CTM18680Shadow ACT: utilisation of: carry back
  28. CTM18700Shadow ACT: utilisation of: allocation of surplus within groups
  29. CTM18710Shadow ACT: utilisation of: companies leaving and joining a group
  30. CTM18720Shadow ACT: unrelieved surplus: set-off
  31. CTM18730Shadow ACT: unrelieved surplus: restriction on set- off of arising as the result of a surrender
  32. CTM18750Shadow ACT: unrelieved surplus: ACT buying
  33. CTM18760Shadow ACT: unrelieved surplus: change of ownership of company
  34. CTM18770Shadow ACT: unrelieved surplus: asset transferred after change in ownership of company
  35. CTM18800Shadow ACT: unrelieved surplus: recovery of ACT wrongly set off
  36. CTM18810Shadow ACT: unrelieved surplus: displacement of
  37. CTM18850Shadow ACT: controlled foreign companies liabilities