CTM20500 | ACT: tax credit & FA93: contents
From HM Revenue & Customs · Company Taxation Manual
This chapter applies only in relation to accounting periods ending on or before 5April 1999
Contents14 entries
- CTM20505ACT: tax credit & FA93: background
- CTM20510ACT: tax credit & FA93: summary of main changes
- CTM20515ACT: tax credit & FA93: reason for the changes
- CTM20520ACT: tax credit & FA93: effects of main changes
- CTM20525ACT: tax credit & FA93: rate at which ACT is payable
- CTM20530ACT: tax credit & FA93: rate of tax credit
- CTM20535ACT: tax credit & FA93: claims under ICTA88/S242 & S243
- CTM20540ACT: tax credit & FA93: franked investment income: as upper limit
- CTM20545ACT: tax credit & FA93: franked investment income: used to frank payments
- CTM20550ACT: tax credit & FA93: franked investment income: small companies relief and mutual concerns
- CTM20555ACT: tax credit & FA93: stock dividends: IT treated as paid
- CTM20560ACT: tax credit & FA93: loan released or written off
- CTM20565ACT: tax credit & FA93: non-qualifying distributions etc
- CTM20570ACT: tax credit & FA93: FID