| CTM20105 | Introduction |
| CTM20110 | Double taxation relief |
| CTM20120 | Amount available |
| CTM20140 | Definitions |
| CTM20150 | Maximum |
| CTM20160 | Surplus ACT |
| CTM20170 | Surplus ACT carry back |
| CTM20180 | When a claim could be made |
| CTM20190 | Form of claim |
| CTM20200 | Withdrawal or variation of claims |
| CTM20210 | Repayment from carry-back of surplus |
| CTM20220 | Interest advantage pre pay and file |
| CTM20230 | Not creating surplus ACT |
| CTM20240 | Time limit |
| CTM20250 | Carry-forward surplus ACT |
| CTM20260 | Excessive set-off |
| CTM20300 | Capacity buying: introduction |
| CTM20310 | Capacity buying: conditions |
| CTM20320 | Capacity buying: meaning of 'major change' |
| CTM20330 | Capacity buying: effect of applying rules |
