Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

Shadow ACT: contents

  1. CTM18200
    Set-off of ACT - accounting periods ending on or before 5 April 1999
  2. CTM18210
    Set-off of ACT - accounting periods beginning before and ending after 5 April 1999
  3. CTM18220
    Set-off of ACT - accounting periods beginning on or after 6 April 1999
  4. CTM18230
    Unrelieved surplus ACT
  5. CTM18250
    Outline of the scheme
  6. CTM18260
    Companies to which the regulations apply
  7. CTM18300
    Definition of a group
  8. CTM18320
    Definition of parent and subsidiary companies
  9. CTM18350
    Definition of a group - additional tests for 51% subsidiaries
  10. CTM18360
    Definition of a group - additional tests for parent companies
  11. CTM18370
    Definition of a group - arrangements
  12. CTM18400
    Accounting periods to which the Regulations apply - company not a member of a group - immediate opt out
  13. CTM18420
    Accounting periods to which the Regulations apply - company not a member of a group - no immediate opt out
  14. CTM18430
    Accounting periods to which the Regulations apply - company not a member of a group - unrelieved surplus ACT available for set off exhausted
  15. CTM18450
    Accounting periods to which the Regulations apply - company not a member of a group - later opt out
  16. CTM18470
    Accounting periods to which the Regulations apply - group members
  17. CTM18480
    Accounting periods to which the Regulations apply - group members - immediate opt out
  18. CTM18500
    Accounting periods to which the Regulations apply - group members - unrelieved surplus ACT available for set off exhausted
  19. CTM18510
    Accounting periods to which the Regulations apply - group members - later opt out
  20. CTM18550
    Computation of - introduction
  21. CTM18570
    Computation of - subsidiary with election under Regulation 11 (3)
  22. CTM18580
    Computation of - surplus franked investment income
  23. CTM18590
    Computation of - distributions outside an accounting period
  24. CTM18600
    Computation of - company ceasing to be a member of a group
  25. CTM18650
    Utilisation of - overview
  26. CTM18670
    Utilisation of - Double Taxation Relief
  27. CTM18680
    Utilisation of - carry back
  28. CTM18700
    Utilisation of - allocation of surplus within groups
  29. CTM18710
    Utilisation of - companies leaving and joining a group
  30. CTM18720
    Unrelieved surplus - set-off
  31. CTM18730
    Unrelieved surplus - restriction on set-off of arising as the result of a surrender
  32. CTM18750
    Unrelieved surplus - ACT buying
  33. CTM18760
    Unrelieved surplus - change of ownership of company
  34. CTM18770
    Unrelieved surplus - asset transferred after change in ownership of company
  35. CTM18800
    Unrelieved surplus - recovery of ACT wrongly set off
  36. CTM18810
    Unrelieved surplus - displacement of
  37. CTM18850
    Controlled foreign companies liabilities