Intra-group allocation of surplus shadow ACT
- Allocate surplus shadow ACT to other group companies Trader
UK Statutory Instrument
1999
United Kingdom
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
At a glance
What's here
2 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trader 2
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Set-off of unrelieved surplus ACT against liability to corporation tax
- Set off your unrelieved surplus ACT against corporation tax Trader
Browse 21 other sections — procedural / definitional / commencement
Citation and commencement
Introductory
Interpretation
Definition of final accounting period—company not a member of a group
Definition of final accounting period—company a member of a group
Definition of group
Restriction on franked investment income—replacement of income
Restriction on franked investment income—arrangements to pass on value of franked investment income
Restriction on franked investment income—dealers
Restriction on franked investment income—intra-group distributions
Computation of shadow
Utilisation of shadow ACT
Restriction on set-off of company’s unrelieved surplus ACT against subsidiary company’s liability to corporation tax
Calculation of unrelieved surplus ACT on change of ownership of company
Restriction on application of regulation 15 on change of ownership of company
Restriction on set-off under regulation 14 where asset transferred after change of ownership of company
Recovery of unrelieved surplus ACT wrongly set off
Set off of unrelieved surplus ACT against liability to corporation tax on profits of a controlled foreign company apportioned to a company
Displacement of unrelieved surplus ACT—consequential provision
Life assurance companies
Cancellation of tax advantage
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