CTM16000 - Distributions: impact on Corporation Tax: contents

  1. CTM16050
    Introduction
  2. CTM16100
    Receipt by UK resident company
  3. CTM16120
    Franked investment income - general
  4. CTM16130
    Franked investment income - use of
  5. CTM16200
    Franked investment income - surplus - claims under ICTA88/S242
  6. CTM16210
    Franked investment income - surplus - claims under ICTA88/S242 - computation
  7. CTM16215
    Franked investment income - surplus - claims under ICTA88/S242 - change in rate of tax credit
  8. CTM16220
    Franked investment income - surplus - claims under ICTA88/S242 - purposes of claim
  9. CTM16230
    Franked investment income - surplus - claims under ICTA88/S242 - relief for less than a complete accounting period
  10. CTM16240
    Franked investment income - surplus - claims under ICTA88/S242 - order of set-off
  11. CTM16250
    Effect of later payments of ACT - restoration of losses