http://www.legislation.gov.uk/uksi/1999/358/introduction/made
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
INCOME TAX
King's Printer of Acts of Parliament
2016-04-26
INCOME TAX
These Regulations provide for the treatment of unrelieved surplus advance corporation tax arising as a result of the abolition (by virtue of section 31 of the Finance Act 1998) of advance corporation tax (“ACT”) in respect of distributions made by a company on or after 6th April 1999. In computing the amount of unrelieved surplus ACT that may be set off against a company’s liability to corporation tax for an accounting period beginning on or after 6th April 1999 so as to discharge a corresponding amount of that liability, the Regulations provide for notional amounts of ACT (“shadow ACT”) to be treated as paid by the company in respect of distributions made on or after that date, and for those notional amounts to be set off against the company’s liability to corporation tax before amounts of unrelieved surplus ACT may be set off so as to reduce that liability.
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 3(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 3(2)(a)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 3(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 3(2)(b)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 3(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 3(2)(c)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 3(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 3(2)(d)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 7
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 4
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 8
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 4
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 9
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 4
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 10
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 4
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 10A
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 4
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 11(3)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 5(2)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 11(10)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 5(2)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 11(12)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 5(3)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 11(14)(a)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 5(3)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 11(13)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 5(4)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 22(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 6(2)(a)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 22(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 6(2)(b)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 22(2)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 6(3)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 22(3)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2017
reg. 6(4)
reg. 1(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010
regs 2
6
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg 3 am and
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010
regs 2
3
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg 6A
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010
regs 2
4
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg 10A
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010
regs 2
5
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg 23
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2010
regs 2
23
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
Regulations
Finance Act 2022
s. 45(5)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
Regulations
Energy (Oil and Gas) Profits Levy Act 2022
s. 11(5)
s. 15(1)
16(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg. 6(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2013
reg. 2(1)
reg.002(2)
reg. 1
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
Regulations
Finance (No. 2) Act 2015
Sch. 3
para. 1
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
Regulations
Finance Act 2002
s. 92(1)
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
reg 22
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) (Amendment) Regulations 2003
regs 1(2)
2
1999 No. 358
INCOME TAX
The Corporation Tax (Treatment of Unrelieved Surplus Advance Corporation Tax) Regulations 1999
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred on them by section 32 of the Finance Act 19981, hereby make the following Regulations: