Associated companies

Changes during an accounting period

Companies not carrying on a trade or business

Control, meaning

Generally

Non-resident companies

Non-trading holding companies

Attribution of rights

Augmented profits

Franked investment income, meaning

Generally

Total taxable profits, meaning

Changes in rates

Changes in upper and lower limits

Computational issues

Control

Attribution of rights

Meaning

Relaxation of rules

Information powers

Main rate

Marginal relief

Patent box

– see Patent box

Ring fence profits

Small profits rate

Associated companies

Attribution of rights

Augmented profits

Control

Generally

Information powers

Marginal relief

Non-resident companies

Ring fence profits

Starting rate (financial year 2006 and before)

Upper and lower limits

Changes in

Generally