CTM20500 - ACT: tax credit & FA93: contents

This chapter applies only in relation to accounting periods ending on or before 5 April 1999

CTM20505Background
CTM20510Summary of main changes
CTM20515Reason for the changes
CTM20520Effects of main changes
CTM20525Rate at which ACT is payable
CTM20530Rate of tax credit
CTM20535Claims under ICTA88/S242 & S243
CTM20540Franked investment income: as upper limit
CTM20545Franked investment income: used to frank payments
CTM20550Franked investment income: small companies relief and mutual concerns
CTM20555Stock dividends: IT treated as paid
CTM20560Loan released or written off
CTM20565Non-qualifying distributions etc
CTM20570FID