Abolition

Accounting periods on or after 6 April 1999

Calculation of

Change in company ownership

Controlled foreign companies, reliefs available for UK company

Credits for tax

– see Tax credits

Foreign income dividends

Franked investment income

Franked payments

Generally

Groups of companies

Change in company ownership

Liquidations

Purchase by company of own shares

Set-off

Shadow

Stock dividends

Surplus

Carry-forward

Generally

Set-off

Surrender

Tax credits

– see Tax credits