CTM03650 - Corporation Tax: small companies: examples: summary

Examples illustrating points in CTM03505 to CTM03640 are as below.

Example 1 (CTM03651)

• This example involves CT starting rate relief withdrawn for the financial year 2006 (i.e. the year beginning 1 April 2006) onwards.

Example 2 (CTM03652)

• This example involves considering whether starting rate relief is due as in example 1 but includes other variants including a short accounting period and associated companies.

Example 3 (CTM03653)

• This example involves small companies rate for accounting periods straddling a change in small companies rate of CT.

Example 4 (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 5 (CTM03655)

• This example demonstrates the effect of changes in the number of associated companies during the accounting period.