CTM03650 - Corporation Tax: small profits relief: small profits relief examples - summary

Examples illustrating points in CTM03505 to CTM03640 are as below.

Example	Manual Reference	Example content
Example 1	CTM03653	This example involves small companies rate for accounting periods straddling a change in small companies rate of CT.
Example 2	CTM03654	This example involves considering marginal small companies rate relief with a short accounting period, a change in the CT main rate and associated companies.
Example 3	CTM03655	This example demonstrates the effect of changes in the number of associated companies during the accounting period.