Candidate company in an accounting period

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

Corporation tax

Commentary – Hardman's Tax Rates and Tables ¶9-050

Definition

Commentary – Essential Tax Companion ¶35875

Generally

Commentary – Essential Tax Companion ¶35870 ; Tax Reporter ¶777-350

Meaning

Commentary – Tax Reporter ¶777-450

Small profits rate

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