CTM20500 - ACT: tax credit & FA93: contents

This chapter applies only in relation to accounting periods ending on or before 5April 1999

  1. CTM20505
    Background
  2. CTM20510
    Summary of main changes
  3. CTM20515
    Reason for the changes
  4. CTM20520
    Effects of main changes
  5. CTM20525
    Rate at which ACT is payable
  6. CTM20530
    Rate of tax credit
  7. CTM20535
    Claims under ICTA88/S242 & S243
  8. CTM20540
    Franked investment income - as upper limit
  9. CTM20545
    Franked investment income - used to frank payments
  10. CTM20550
    Franked investment income - small companies relief and mutual concerns
  11. CTM20555
    Stock dividends - IT treated as paid
  12. CTM20560
    Loan released or written off
  13. CTM20565
    Non-qualifying distributions etc
  14. CTM20570
    FID