CTM03650 - Corporation Tax: small profits relief: small profits relief examples - summary
Examples illustrating points in CTM03505 to CTM03640 are as below.
Example | Manual Reference | Example content |
---|---|---|
Example 1 | CTM03653 | This example involves small companies rate for accounting periods straddling a change in small companies rate of CT. |
Example 2 | CTM03654 | This example involves considering marginal small companies rate relief with a short accounting period, a change in the CT main rate and associated companies. |
Example 3 | CTM03655 | This example demonstrates the effect of changes in the number of associated companies during the accounting period. |