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