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CTM22250 | ACT collection: changes in rate of ACT

From HM Revenue & Customs · Company Taxation Manual

For the effect of a change in the rate of ACT on:

  • the amount of ACT to be set off, see CTM22260,

  • the calculation of ACT, tax credit and surplus franked investment income, see CTM22270,

  • the effect of these provisions, see CTM22280.