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  1. Home
  2. Business and industry
HMRC internal manual

Company Taxation Manual

From:
HM Revenue & Customs
Published
16 April 2016
Updated:
29 October 2024 - See all updates
  1. Back to contents
  2. CTM80000

CTM80050 - Groups: group income: contents

  1. CTM80055
    Avoidance of the distributions legislation
  2. CTM80060
    Transfers of assets or liabilities
  3. CTM80070
    Election to pay dividends without accounting for ACT
  4. CTM80075
    Retrospective ICTA88/S247 (3) notice
  5. CTM80080
    Election to pay charges or loan relationship interest without accounting for IT
  6. CTM80085
    Elections
  7. CTM80090
    Recovery of ACT or IT
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