- Latest available (Revised)
- Original (As made)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
You are here:
- UK Statutory Instruments
- 1999 No. 358
- Table of contents
What Version
Opening Options
More Resources
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
4.Definition of final accounting period—company not a member of a group
5.Definition of final accounting period—company a member of a group
7.Restriction on franked investment income—replacement of income
8.Restriction on franked investment income—arrangements to pass on value of franked investment income
10.Restriction on franked investment income—intra-group distributions
14.Set-off of unrelieved surplus ACT against liability to corporation tax
15.Restriction on set-off of company’s unrelieved surplus ACT against subsidiary company’s liability to corporation tax
16.Calculation of unrelieved surplus ACT on change of ownership of company
17.Restriction on application of regulation 15 on change of ownership of company
18.Restriction on set-off under regulation 14 where asset transferred after change of ownership of company
20.Set off of unrelieved surplus ACT against liability to corporation tax on profits of a controlled foreign company apportioned to a company
21.Displacement of unrelieved surplus ACT—consequential provision
Options/Help
Print Options
PrintTable of Contents
PrintThe Whole Instrument
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as enacted version that was used for the print copy
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as made version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
The data on this page is available in the alternative data formats listed:
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.