advance corporation tax

скор. ACT
податок на прибуток (юридичних осіб); податок на дивіденди; авансові платежі з податку на прибуток юридичних осіб (частина податку на прибуток юридичних осіб, що сплачується авансом до остаточного розрахунку суми податку наприкінці податкового року)

The English-Ukrainian Dictionary. Economics, Finance, Banking, Investmentss, Bank Loans. . 2002.

Смотреть что такое "advance corporation tax" в других словарях:

  • Advance corporation tax — (ACT) was the scheme under which companies made an advance payment of corporation tax when they distributed dividend payments to shareholders. This payment was then offset against the company s final corporation tax bill. Certain recipients, such …   Wikipedia

  • advance corporation tax — When a company paid a dividend it also paid a percentage of the amount of the distribution to the Inland Revenue as ACT. The company could then set off the amount of ACT against its liability to mainstream corporation tax. ACT was abolished on… …   Law dictionary

  • advance corporation tax — Also known as ACT. Dresdner Kleinwort Wasserstein financial glossary corporation tax liabilities are normally payable nine months after the end of the chargeable accounting period to which they relate. However, where a company pays a dividend (… …   Financial and business terms

  • advance corporation tax — ACT Formerly, an advance payment of corporation tax, payable when a company made a qualifying distribution ACT paid in an accounting period could be set against the gross corporation tax due for the period. ACT was abolished in 1999. Larger… …   Big dictionary of business and management

  • advance corporation tax — ACT Formerly, an advance payment of corporation tax payable when a company made a qualifying distribution. ACT was abolished on 6 April 1999, although rules exist to permit the recovery of payments prior to this date. Larger companies must now… …   Accounting dictionary

  • Advance Corporation Tax — /ədˌvɑ:ns ˌkɔ:pə reɪʃ(ə)n tæks/ noun a tax (abolished in 1999) which was paid by a company in advance of its main corporation tax payments. It was paid when dividends were paid to shareholders and was deducted from the main tax payment when that… …   Dictionary of banking and finance

  • Advance Corporation Tax — Fin formerly, in the United Kingdom, a tax paid by a company equal to a percentage of its dividends or other distributions of profit to its shareholders. It was abolished in 1999 …   The ultimate business dictionary

  • Advance Corporation Tax - ACT — The prepayment of corporate taxes by companies in the United Kingdom that distributed dividend payments to shareholders. The tax, which was introduced in 1973, was abolished in 1999 by then Prime Minister Gordon Brown; however, a 10% tax relief… …   Investment dictionary

  • irrecoverable advance corporation tax — Formerly, advance corporation tax paid that could be set against the current year s gross corporation tax (GCT) or carried back against GCT arising on profits for the accounting periods beginning in the preceding six years, as it exceeded the… …   Accounting dictionary

  • surplus advance corporation tax — Formerly, the advance corporation tax paid in an accounting period in excess of the maximum available for set off against gross corporation tax. Advance corporation tax was abolished with effect from 1 April 1999 …   Accounting dictionary

  • recoverable advance corporation tax — 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 …   Accounting dictionary

Книги

Другие книги по запросу «advance corporation tax» >>

Поделиться ссылкой на выделенное

Прямая ссылка:
Нажмите правой клавишей мыши и выберите «Копировать ссылку»

We are using cookies for the best presentation of our site. Continuing to use this site, you agree with this.