CTM16000 - Distributions: impact on Corporation Tax: contents

1. CTM16050

   Introduction
2. CTM16100

   Receipt by UK resident company
3. CTM16120

   Franked investment income - general
4. CTM16130

   Franked investment income - use of
5. CTM16200

   Franked investment income - surplus - claims under ICTA88/S242
6. CTM16210

   Franked investment income - surplus - claims under ICTA88/S242 - computation
7. CTM16215

   Franked investment income - surplus - claims under ICTA88/S242 - change in rate of tax credit
8. CTM16220

   Franked investment income - surplus - claims under ICTA88/S242 - purposes of claim
9. CTM16230

   Franked investment income - surplus - claims under ICTA88/S242 - relief for less than a complete accounting period
10. CTM16240

    Franked investment income - surplus - claims under ICTA88/S242 - order of set-off
11. CTM16250

    Effect of later payments of ACT - restoration of losses