CTM18000 - Shadow ACT: contents
| CTM18200 | Set-off of ACT: accounting periods ending on or before 5 April 1999 |
| CTM18210 | Set-off of ACT: accounting periods beginning before and ending after 5 April 1999 |
| CTM18220 | Set-off of ACT: accounting periods beginning on or after 6 April 1999 |
| CTM18230 | Unrelieved surplus ACT |
| CTM18250 | Outline of the scheme |
| CTM18260 | Companies to which the regulations apply |
| CTM18300 | Definition of a group |
| CTM18320 | Definition of parent and subsidiary companies |
| CTM18350 | Definition of a group: additional tests for 51% subsidiaries |
| CTM18360 | Definition of a group: additional tests for parent companies |
| CTM18370 | Definition of a group: arrangements |
| CTM18400 | Accounting periods to which the Regulations apply: company not a member of a group: immediate opt out |
| CTM18420 | Accounting periods to which the Regulations apply: company not a member of a group: no immediate opt out |
| CTM18430 | Accounting periods to which the Regulations apply: company not a member of a group: unrelieved surplus ACT available for set off exhausted |
| CTM18450 | Accounting periods to which the Regulations apply: company not a member of a group: later opt out |
| CTM18470 | Accounting periods to which the Regulations apply: group members |
| CTM18480 | Accounting periods to which the Regulations apply: group members: immediate opt out |
| CTM18500 | Accounting periods to which the Regulations apply: group members: unrelieved surplus ACT available for set off exhausted |
| CTM18510 | Accounting periods to which the Regulations apply: group members: later opt out |
| CTM18550 | Computation of: introduction |
| CTM18570 | Computation of: subsidiary with election under Regulation 11 (3) |
| CTM18580 | Computation of: surplus franked investment income |
| CTM18590 | Computation of: distributions outside an accounting period |
| CTM18600 | Computation of: company ceasing to be a member of a group |
| CTM18650 | Utilisation of: overview |
| CTM18670 | Utilisation of: Double Taxation Relief |
| CTM18680 | Utilisation of: carry back |
| CTM18700 | Utilisation of: allocation of surplus within groups |
| CTM18710 | Utilisation of: companies leaving and joining a group |
| CTM18720 | Unrelieved surplus: set-off |
| CTM18730 | Unrelieved surplus: restriction on set-off of arising as the result of a surrender |
| CTM18750 | Unrelieved surplus: ACT buying |
| CTM18760 | Unrelieved surplus: change of ownership of company |
| CTM18770 | Unrelieved surplus: asset transferred after change in ownership of company |
| CTM18800 | Unrelieved surplus: recovery of ACT wrongly set off |
| CTM18810 | Unrelieved surplus: displacement of |
| CTM18850 | Controlled foreign companies liabilities |
