CTM49400 - Building societies: application of Corporation Tax: contents
| CTM49405 | Scope |
| CTM49415 | How profits arise |
| CTM49420 | Loan relationships |
| CTM49426 | Other investments |
| CTM49428 | Interest received taxed |
| CTM49430 | Income from property |
| CTM49440 | Rents payable |
| CTM49450 | Profits on mortgaged properties sold |
| CTM49475 | Terminal bonus payments |
| CTM49480 | Permanent interest bearing shares |
| CTM49485 | Permanent interest bearing shares: incidental costs |
| CTM49500 | Subscriptions |
| CTM49510 | Impairment losses |
| CTM49520 | Capital allowances and charges |
| CTM49560 | Losses |
| CTM49570 | Capital Gains |
| CTM49620 | Mergers |
| CTM49630 | Mergers: bonus payments |
| CTM49640 | Conversion into plc |
