CTM92510 | CTSA: quarterly instalments: scope
From HM Revenue & Customs · Company Taxation Manual
The arrangements:
apply to large companies only (see ),
apply to CT chargeable on company profits (as calculated under , see for detail).
CT, in this context, includes any amount assessable or chargeable as if it were corporation tax within the definition of “tax” in , including for example liability under (loans to participators by close companies) and (controlled foreign companies).