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Contents

Official guidance
Company Taxation Manual

CTM20500 · ACT: tax credit & FA93

  • CTM20505 · Background
  • CTM20510 · Summary of main changes
  • CTM20515 · Reason for the changes
  • CTM20520 · Effects of main changes
  • CTM20525 · Rate at which ACT is payable
  • CTM20530 · Rate of tax credit
  • CTM20535 · Claims under ICTA88/S242 & S243
  • CTM20540 · Franked investment income: as upper limit
  • CTM20545 · Franked investment income: used to frank payments
  • CTM20550 · Franked investment income: small companies relief and mutual concerns
  • CTM20555 · Stock dividends: IT treated as paid
  • CTM20560 · Loan released or written off
  • CTM20565 · Non-qualifying distributions etc
  • CTM20570 · FID
  1. Advance Corporation Tax (ACT): contents
  2. ACT: tax credit & FA93: contents

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

  1. CTM20505ACT: tax credit & FA93: background
  2. CTM20510ACT: tax credit & FA93: summary of main changes
  3. CTM20515ACT: tax credit & FA93: reason for the changes
  4. CTM20520ACT: tax credit & FA93: effects of main changes
  5. CTM20525ACT: tax credit & FA93: rate at which ACT is payable
  6. CTM20530ACT: tax credit & FA93: rate of tax credit
  7. CTM20535ACT: tax credit & FA93: claims under ICTA88/S242 & S243
  8. CTM20540ACT: tax credit & FA93: franked investment income: as upper limit
  9. CTM20545ACT: tax credit & FA93: franked investment income: used to frank payments
  10. CTM20550ACT: tax credit & FA93: franked investment income: small companies relief and mutual concerns
  11. CTM20555ACT: tax credit & FA93: stock dividends: IT treated as paid
  12. CTM20560ACT: tax credit & FA93: loan released or written off
  13. CTM20565ACT: tax credit & FA93: non-qualifying distributions etc
  14. CTM20570ACT: tax credit & FA93: FID
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