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HMRC internal manual

Company Taxation Manual

From
HM Revenue & Customs
Updated
, see all updates

ACT collection: changes in rate of ACT

For the effect of a change in the rate of ACT on:

  • the amount of ACT to be set off, see CTM22260,
  • the calculation of ACT, tax credit and surplus franked investment income, see CTM22270,
  • the effect of these provisions, see CTM22280.