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Contents

Official guidance

Company Taxation Manual

CTM81200 · Groups: surrender of ACT

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CTM81205 · Introduction
CTM81210 · Computation of ACT available
CTM81215 · Effect of surrender
CTM81220 · Order of set-off
CTM81225 · Change of ownership: ACT previously surrendered
CTM81230 · Change of ownership: ACT previously held
CTM81235 · Interest on unpaid tax pre CTPF
CTM81240 · Definition of subsidiary
CTM81245 · Arrangements regarding control
CTM81250 · Entitlement to profits and assets
CTM81255 · Claims
CTM81260 · Interaction of ICTA88/S239 (1) & ICTA88/S240
CTM81265 · Payment by subsidiary for surrender
CTM81270 · Arrangements
CTM81275 · Date of arrangements
CTM81280 · Information about arrangements

Groups & consortia: contents
Groups: surrender of ACT: contents

CTM81200 | Groups: surrender of ACT: contents

From HM Revenue & Customs · Company Taxation Manual

Contents16 entries

CTM81205Groups: surrender of ACT: introduction
CTM81210Groups: surrender of ACT: computation of ACT available
CTM81215Groups: surrender of ACT: effect of surrender
CTM81220Groups: surrender of ACT: order of set-off
CTM81225Groups: surrender of ACT: change of ownership: ACT previously surrendered
CTM81230Groups: surrender of ACT: change of ownership: ACT previously held
CTM81235Groups: surrender of ACT: interest on unpaid tax pre CTPF
CTM81240Groups: surrender of ACT: definition of subsidiary
CTM81245Groups: surrender of ACT: arrangements regarding control
CTM81250Groups: surrender of ACT: entitlement to profits and assets
CTM81255Groups: surrender of ACT: claims
CTM81260Groups: surrender of ACT: interaction of ICTA88/S239 (1) & ICTA88/S240
CTM81265Groups: surrender of ACT: payment by subsidiary for surrender
CTM81270Groups: surrender of ACT: arrangements
CTM81275Groups: surrender of ACT: date of arrangements
CTM81280Groups: surrender of ACT: information about arrangements