CTM18000 - 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