Overview

recoverable advance corporation tax


Related Overviews

 

More Like This

Show all results sharing these subjects:

  • Financial Institutions and Services
  • Accounting

GO

Show Summary Details

Quick Reference

Formerly, advance corporation tax (ACT) that could be set off in full against the current year's gross corporation tax liability or set back against gross corporation tax for accounting periods beginning six years preceding the current accounting period. ACT was abolished in 1999.

Subjects: Financial Institutions and Services — Accounting.


Reference entries

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content.