CTM03900 - Corporation Tax: small profits rate: financial year 2023 onwards

1. CTM03905

   Introduction
2. CTM03910

   Rates, limits and fractions
3. CTM03915

   Definition of augmented profits
4. CTM03920

   Associated companies: Profits not exceeding the lower limit
5. CTM03925

   No associated companies: Profits exceeding the lower limit: Marginal Relief
6. CTM03930

   No associated companies: Accounting period less than 12 months
7. CTM03935

   Company with associated companies
8. CTM03940

   Associated company definition: Introduction
9. CTM03941

   Associated company definition: Control by the same person or persons
10. CTM03942

    Associated company definition: Association by holding fixed rate preference shares
11. CTM03943

    Associated company definition: Association through a loan creditor
12. CTM03944

    Associated company definition: Association through a trustee
13. CTM03945

    Associated company definition: Exclusions
14. CTM03948

    Associated company definition: Attribution to persons of rights and powers of their partners
15. CTM03949

    Attribution to persons of rights and powers of their partners: commercial interdependence with companies controlled by associates
16. CTM03950

    Substantial commercial interdependence: financial, economic and organisational links
17. CTM03951

    Close investment holding companies
18. CTM03955

    Accounting period straddling financial year - differing relevant amounts or limits
19. CTM03956

    Change in number of associated companies but no change in rates or thresholds
20. CTM03957

    Change in number of associated companies and a change in the CT rates
21. CTM03958

    Change in number of associated companies and a change in the marginal relief thresholds