CTM16000 - Distributions: impact on CT: contents

CTM16050Introduction
CTM16100Receipt by UK resident company
CTM16120Franked investment income: general
CTM16130Franked investment income: use of
CTM16200Franked investment income: surplus: claims under ICTA88/S242
CTM16210Franked investment income: surplus: claims under ICTA88/S242: computation
CTM16215Franked investment income: surplus: claims under ICTA88/S242: change in rate of tax credit
CTM16220Franked investment income: surplus: claims under ICTA88/S242: purposes of claim
CTM16230Franked investment income: surplus: claims under ICTA88/S242: relief for less than a complete accounting period
CTM16240Franked investment income: surplus: claims under ICTA88/S242: order of set-off
CTM16250Effect of later payments of ACT: restoration of losses


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