CTM90000 - Corporation Tax self assessment: contents

1. CTM90100

   Introduction
2. CTM90600

   Claims & elections
3. CTM92000

   The payment obligation
4. CTM92500

   Quarterly instalments
5. CTM93000

   The filing obligation
6. CTM94000

   Penalties for late returns
7. CTM95005

   Discovery Assessments and Determinations General
8. CTM95300

   Revenue determination
9. CTM97000

   Group relief - general
10. CTM97400

    Group payment arrangements
11. CTM97600

    Group relief - simplified arrangements
12. CTM98000

    Capital allowances
13. CTM98200

    Loans to participators