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Official guidance
Company Taxation Manual

CTM21000 · ACT: FID: general

  • CTM21005 · Background
  • CTM21010 · Overview
  • CTM21100 · Election: effect of
  • CTM21110 · Election: conditions
  • CTM21120 · Election: ICTA88/S247 (1) election already in place
  • CTM21130 · Election: procedure for
  • CTM21150 · Election: specific rules
  • CTM21160 · Election: individuals
  • CTM21170 · Election: personal representatives
  • CTM21180 · Election: trustees
  • CTM21200 · Election: dividend vouchers
  • CTM21210 · Election: information powers
  • CTM21220 · Excess FID
  • CTM21230 · Authorised unit trusts
  • CTM21240 · Repayment interest
  • CTM21250 · Accounting procedures
  • CTM21260 · Anti-streaming provisions
  • CTM21270 · How legislation operated in practice: summary
  • CTM21280 · How legislation operated in practice: examples
  1. Advance Corporation Tax (ACT): contents
  2. ACT: FID: general: contents

CTM21000 | ACT: FID: general: contents

From HM Revenue & Customs · Company Taxation Manual

Contents19 entries

  1. CTM21005ACT: FID: general: background
  2. CTM21010ACT: FID: general: overview
  3. CTM21100ACT: FID: general: election: effect of
  4. CTM21110ACT: FID: general: election: conditions
  5. CTM21120ACT: FID: general: election: ICTA88/S247 (1) election already in place
  6. CTM21130ACT: FID: general: election: procedure for
  7. CTM21150ACT: FID: general: election: specific rules
  8. CTM21160ACT: FID: general: election: individuals
  9. CTM21170ACT: FID: general: election: personal representatives
  10. CTM21180ACT: FID: general: election: trustees
  11. CTM21200ACT: FID: general: election: dividend vouchers
  12. CTM21210ACT: FID: general: election: information powers
  13. CTM21220ACT: FID: general: excess FID
  14. CTM21230ACT: FID: general: authorised unit trusts
  15. CTM21240ACT: FID: general: repayment interest
  16. CTM21250ACT: FID: general: accounting procedures
  17. CTM21260ACT: FID: general: anti-streaming provisions
  18. CTM21270ACT: FID: general: how legislation operated in practice: summary
  19. CTM21280ACT: FID: general: how legislation operated in practice: examples
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