CTM20100 - ACT: set-off against CT on profits: contents

This chapter applies only in relation to accounting periods ending on orbefore 5 April 1999.

1. CTM20105

   Introduction
2. CTM20110

   Double taxation relief
3. CTM20120

   Amount available
4. CTM20140

   Definitions
5. CTM20150

   Maximum
6. CTM20160

   Surplus ACT
7. CTM20170

   Surplus ACT carry back
8. CTM20180

   When a claim could be made
9. CTM20190

   Form of claim
10. CTM20200

    Withdrawal or variation of claims
11. CTM20210

    Repayment from carry-back of surplus
12. CTM20220

    Interest advantage pre pay and file
13. CTM20230

    Not creating surplus ACT
14. CTM20240

    Time limit
15. CTM20250

    Carry-forward surplus ACT
16. CTM20260

    Excessive set-off
17. CTM20300

    Capacity buying - introduction
18. CTM20310

    Capacity buying - conditions
19. CTM20320

    Capacity buying - meaning of 'major change'
20. CTM20330

    Capacity buying - effect of applying rules