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HMRC internal manual

Company Taxation Manual

Distributions: impact on Corporation Tax: effect of later payments of ACT under the ACT system abolished from 6 April 1999 - restoration of losses

The legislation on the effect of later payments of ACT was repealed by F(2)A97/S20 (5) in relation to accounting periods beginning on or after 2 July 1997. Officers may seek guidance on this aspect of ICTA88/S242 to ICTA88/S244 for accounting periods beginning before 2 July 1997 from CTISA (Technical) - see ‘Technical Help’ on the left bar.