CTM22000 | ACT collection: contents
From HM Revenue & Customs · Company Taxation Manual
This chapter refers to the period prior to 6 April 1999 only as ACT was abolished witheffect from 6 April 1999.
Contents23 entries
- CTM22010ACT collection: introduction
- CTM22050ACT collection: return periods
- CTM22060ACT collection: contents of returns
- CTM22070ACT collection: date payable
- CTM22080ACT collection: franked investment income received in a later return period
- CTM22085ACT collection: FID received in later return period
- CTM22090ACT collection: claims
- CTM22100ACT collection: franked payments which are not money payments
- CTM22110ACT collection: payments of an uncertain nature
- CTM22150ACT collection: items included in error
- CTM22160ACT collection: franked payments not made in an accounting period
- CTM22170ACT collection: franked payments or FID paid not returned
- CTM22180ACT collection: ACT not paid
- CTM22190ACT collection: composite assessments
- CTM22200ACT collection: time limits
- CTM22210ACT collection: appeals
- CTM22220ACT collection: due and payable date: assessments
- CTM22250ACT collection: changes in rate of ACT
- CTM22260ACT collection: amount of set-off: different rates
- CTM22270ACT collection: calculations
- CTM22280ACT collection: effect of the provisions
- CTM22350ACT collection: international headquarters companies (IHC): general
- CTM22360ACT collection: international headquarters companies (IHC): assessments