CTM49400 - Building societies: application of Corporation Tax: contents

  1. CTM49405
    Scope
  2. CTM49415
    How profits arise
  3. CTM49420
    Loan relationships
  4. CTM49426
    Other investments
  5. CTM49428
    Interest received taxed
  6. CTM49430
    Income from property
  7. CTM49440
    Rents payable
  8. CTM49450
    Profits on mortgaged properties sold
  9. CTM49475
    Terminal bonus payments
  10. CTM49480
    Permanent interest-bearing shares
  11. CTM49485
    Permanent interest-bearing shares - incidental costs
  12. CTM49500
    Subscriptions
  13. CTM49510
    Impairment losses
  14. CTM49520
    Capital allowances and charges
  15. CTM49560
    Losses
  16. CTM49570
    Capital gains
  17. CTM49620
    Mergers
  18. CTM49630
    Mergers - bonus payments
  19. CTM49640
    Conversion into plc