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