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CTM20100 | ACT: set-off against CT on profits: contents

From HM Revenue & Customs · Company Taxation Manual

This chapter applies only in relation to accounting periods ending on orbefore 5 April 1999.

Contents20 entries

  1. CTM20105ACT: set-off against CT on profits: introduction
  2. CTM20110ACT: set-off against CT on profits: double taxation relief
  3. CTM20120ACT: set-off against CT on profits: amount available
  4. CTM20140ACT: set-off against CT on profits: definitions
  5. CTM20150ACT: set-off against CT on profits: maximum
  6. CTM20160ACT: set-off against CT on profits: surplus ACT
  7. CTM20170ACT: set-off against CT on profits: surplus ACT carry back
  8. CTM20180ACT: set-off against CT on profits: when a claim could be made
  9. CTM20190ACT: set-off against CT on profits: form of claim
  10. CTM20200ACT: set-off against CT on profits: withdrawal or variation of claims
  11. CTM20210ACT: set-off against CT on profits: repayment from carry-back of surplus
  12. CTM20220ACT: set-off against CT on profits: interest advantage pre pay and file
  13. CTM20230ACT: set-off against CT on profits: not creating surplus ACT
  14. CTM20240ACT: set-off against CT on profits: time limit
  15. CTM20250ACT: set-off against CT on profits: carry-forward surplus ACT
  16. CTM20260ACT: set-off against CT on profits: excessive set-off
  17. CTM20300ACT: set-off against CT on profits: capacity buying: introduction
  18. CTM20310ACT: set-off against CT on profits: capacity buying: conditions
  19. CTM20320ACT: set-off against CT on profits: capacity buying: meaning of 'major change'
  20. CTM20330ACT: set-off against CT on profits: capacity buying: effect of applying rules