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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
29 October 2024 - See all updates
  1. Back to contents
  2. CTM01000

CTM01100 - Corporation Tax: introduction: contents

  1. CTM01105
    Basis of charge to CT
  2. CTM01110
    Definition of company profits
  3. CTM01120
    Profits from trusts and partnerships
  4. CTM01130
    Computation of profits
  5. CTM01140
    Charitable donations relief: formerly charges on income
  6. CTM01150
    Application of IT exemptions
  7. CTM01160
    Distributions
  8. CTM01170
    IT deducted from income received
  9. CTM01180
    IT deduction from certain payments
  10. CTM01190
    Close companies
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