| CTM92505 |
Legislation |
| CTM92510 |
Scope |
| CTM92520 |
Large companies |
| CTM92530 |
Special cases |
| CTM92540 |
Transitional provisions |
| CTM92550 |
Identification of large companies |
| CTM92560 |
Due dates - 12 month accounting period |
| CTM92570 |
Due dates - 12 months accounting period - examples |
| CTM92580 |
Due dates - accounting period less than 12 months |
| CTM92590 |
Due dates - accounting period less than 12 months - examples |
| CTM92600 |
Amount due at each instalment - formula |
| CTM92610 |
Amount due at each instalment - how to calculate ‘n’ |
| CTM92620 |
Amount due at each instalment - examples |
| CTM92640 |
Company procedure |
| CTM92650 |
Repayment before liability finally established |
| CTM92660 |
Debit interest |
| CTM92670 |
Credit interest |
| CTM92680 |
'Quarterly instalment payer' (QIP) signal |
| CTM92690 |
SA recorded |
| CTM92710 |
Calculating debit and credit interest |
| CTM92730 |
Handling interest - examples |
| CTM92740 |
Intra-group surrender - legislation |
| CTM92750 |
Intra-group surrender excessive instalment payments - procedure |
| CTM92760 |
Intra-group surrender excessive instalment payments - examples |
| CTM92770 |
Information powers |
| CTM92780 |
Anti-avoidance |
| CTM92790 |
Anti-avoidance - exemptions |
| CTM92800 |
Anti-avoidance - charge |
| CTM92810 |
Anti-avoidance - charge - example |
| CTM92820 |
Anti-avoidance - concession |
| CTM92830 |
Avoidance - accelerated payments - overriding COTAX |
| CTM92840 |
Anti-avoidance - making the charge |
