CTM20100 - ACT: set-off against CT on profits: contents

This chapter applies only in relation to accounting periods ending on orbefore 5 April 1999.

  1. CTM20105
    Introduction
  2. CTM20110
    Double taxation relief
  3. CTM20120
    Amount available
  4. CTM20140
    Definitions
  5. CTM20150
    Maximum
  6. CTM20160
    Surplus ACT
  7. CTM20170
    Surplus ACT carry back
  8. CTM20180
    When a claim could be made
  9. CTM20190
    Form of claim
  10. CTM20200
    Withdrawal or variation of claims
  11. CTM20210
    Repayment from carry-back of surplus
  12. CTM20220
    Interest advantage pre pay and file
  13. CTM20230
    Not creating surplus ACT
  14. CTM20240
    Time limit
  15. CTM20250
    Carry-forward surplus ACT
  16. CTM20260
    Excessive set-off
  17. CTM20300
    Capacity buying - introduction
  18. CTM20310
    Capacity buying - conditions
  19. CTM20320
    Capacity buying - meaning of 'major change'
  20. CTM20330
    Capacity buying - effect of applying rules