Exemption for profits or losses

Anti-diversion rule

Assets held for

Capital allowances

Chargeable gains

Close company, exclusions

Commencement and transitional provisions

Companies with total opening negative amount

Credit for foreign tax

Election, effect of

Employee share acquisitions

Excluded territories exemption

Foreign permanent establishment, meaning


Immovable property, income arising from

Insurance companies, exclusions

Intangible fixed assets

Interest paid on advances from banks


Investment business

Lloyd's underwriters

Low profit margin exemption

Low profits exemption

Manufactured dividends on UK shares, real estate investment trusts

Manufactured interest on UK securities

Manufactured overseas dividends

Motive test

No gain/no loss

On or after 1 January 2013

Payments subject to deduction

Plant and machinery allowances

Proportionate reduction in certain cases

Relevant day

Small company, exclusion

Total opening negative amount, companies with

Transfers of business