CTM81200 - Groups: surrender of ACT: contents

1. CTM81205

   Introduction
2. CTM81210

   Computation of ACT available
3. CTM81215

   Effect of surrender
4. CTM81220

   Order of set-off
5. CTM81225

   Change of ownership - ACT previously surrendered
6. CTM81230

   Change of ownership - ACT previously held
7. CTM81235

   Interest on unpaid tax pre CT Pay and File (CTPF)
8. CTM81240

   Definition of subsidiary
9. CTM81245

   Arrangements regarding control
10. CTM81250

    Entitlement to profits and assets
11. CTM81255

    Claims
12. CTM81260

    Interaction of ICTA88/S239 (1) & ICTA88/S240
13. CTM81265

    Payment by subsidiary for surrender
14. CTM81270

    Arrangements
15. CTM81275

    Date of arrangements
16. CTM81280

    Information about arrangements