CTM81200 - Groups: surrender of ACT: contents

CTM81205Introduction
CTM81210Computation of ACT available
CTM81215Effect of surrender
CTM81220Order of set-off
CTM81225Change of ownership: ACT previously surrendered
CTM81230Change of ownership: ACT previously held
CTM81235Interest on unpaid tax pre CTPF
CTM81240Definition of subsidiary
CTM81245Arrangements regarding control
CTM81250Entitlement to profits and assets
CTM81255Claims
CTM81260Interaction of ICTA88/S239 (1) & ICTA88/S240
CTM81265Payment by subsidiary for surrender
CTM81270Arrangements
CTM81275Date of arrangements
CTM81280Information about arrangements