CTM49400 - Building societies: application of Corporation Tax: contents

1. CTM49405

   Scope
2. CTM49415

   How profits arise
3. CTM49420

   Loan relationships
4. CTM49426

   Other investments
5. CTM49428

   Interest received taxed
6. CTM49430

   Income from property
7. CTM49440

   Rents payable
8. CTM49450

   Profits on mortgaged properties sold
9. CTM49475

   Terminal bonus payments
10. CTM49480

    Permanent interest-bearing shares
11. CTM49485

    Permanent interest-bearing shares - incidental costs
12. CTM49500

    Subscriptions
13. CTM49510

    Impairment losses
14. CTM49520

    Capital allowances and charges
15. CTM49560

    Losses
16. CTM49570

    Capital gains
17. CTM49620

    Mergers
18. CTM49630

    Mergers - bonus payments
19. CTM49640

    Conversion into plc