Candidate company in an accounting period

Legislation/Regulatory – ITA2007 s. 393A(1)-(7)

Corporation tax

Commentary – Key Data ¶9-050

Generally

Commentary – Quick Overview ¶35870 ; Tax Reporter ¶779-800

Meaning

Commentary – Tax Reporter ¶779-810

Small profits rate

Legislation/Regulatory – CTA2010 s. 34
HMRC Guidance – CA13100 ; CA29040 ; COM23013 ; COM23020 ; CTM03505 ; CTM03592 ; CTM60705 ; CTM60710 ; CTM60740 ; CTM60750 ; CTM60760 ; CTM60770 ; CTM60780