»Ê¹ÚÌåÓýapp

As a result of ICTA88/S239 (2) the whole of the ACT available may not have been set-off against the CT chargeable for the accounting period in which the distributions were made. »Ê¹ÚÌåÓýapp unused ACT was described as surplus ACT for that accounting period.

Surplus ACT resulting from an FID paid could be set-off or repaid in certain circumstances(CTM21010). Surplus ACT was otherwise dealt with as described in CTM20170 onwards.