| CTM16050 |
Introduction |
| CTM16100 |
Receipt by UK resident company |
| CTM16120 |
Franked investment income - general |
| CTM16130 |
Franked investment income - use of |
| CTM16200 |
Franked investment income - surplus - claims under ICTA88/S242 |
| CTM16210 |
Franked investment income - surplus - claims under ICTA88/S242 - computation |
| CTM16215 |
Franked investment income - surplus - claims under ICTA88/S242 - change in rate of tax credit |
| CTM16220 |
Franked investment income - surplus - claims under ICTA88/S242 - purposes of claim |
| CTM16230 |
Franked investment income - surplus - claims under ICTA88/S242 - relief for less than a complete accounting period |
| CTM16240 |
Franked investment income - surplus - claims under ICTA88/S242 - order of set-off |
| CTM16250 |
Effect of later payments of ACT - restoration of losses |
