CTM20500 - ACT: tax credit & FA93: contents

This chapter applies only in relation to accounting periods ending on or before 5April 1999

1. CTM20505

   Background
2. CTM20510

   Summary of main changes
3. CTM20515

   Reason for the changes
4. CTM20520

   Effects of main changes
5. CTM20525

   Rate at which ACT is payable
6. CTM20530

   Rate of tax credit
7. CTM20535

   Claims under ICTA88/S242 & S243
8. CTM20540

   Franked investment income - as upper limit
9. CTM20545

   Franked investment income - used to frank payments
10. CTM20550

    Franked investment income - small companies relief and mutual concerns
11. CTM20555

    Stock dividends - IT treated as paid
12. CTM20560

    Loan released or written off
13. CTM20565

    Non-qualifying distributions etc
14. CTM20570

    FID