1. There will be no alteration in corporation tax.

2. The interest-free loan is unrelieved advance corporation tax.

3. Corporation tax receipts were also below last year's.

4. Corporation tax systems fall into different categories.

5. Joint-venture companies must pay corporation tax.

6. Corporation tax, by increasing the fixed costs, in effect raises the entry barriers to the industry.

7. In this respect any shifting of corporation tax would counter this argument to tax corporations perse.

8. From 1987, companies' gains were charged to corporation tax as if they were additional income of an accounting period.

9. The same is true of corporation tax, paid by firms on company profits.

10. The company's corporation tax liability is due on 1 October 1995 and its returns and accounts by 31 December 1995.

11. It also offered a complete exemption of corporation tax for 10 years from the start of operations.

12. In 1965 the Government of the day introduced corporation tax which reduced the cost of servicing debt.

13. The plaintiff was assessed to corporation tax for accounting periods covering the years 1977 to 1985.

14. The firm has to pay 1050 in corporation tax on the balancing charge and 5340 in capital gains tax.

15. Let us now consider the effect of the corporation tax.

16. In such a case the company may face corporation tax arising from the disposal of its chargeable assets.

17. It will also save Johnson Matthey advance corporation tax and provide funds for expansion.

18. Because the money is not subject to corporation tax, the grants are, in effect,() worth twice as much.

19. Offshore non-trading companies are exempt from corporation tax, but may waive their exemption and pay tax at an agreed rate.

20. Companies pay corporation tax calculated on their taxable profits after allowance for interest payments and depreciation.

21. How do such distortions modify the conclusions reached in the previous Lecture about the incidence of the corporation tax?

22. This means that profits on oil income will be treated like gains from any other business by being subject to normal corporation tax.

23. The maximum limit on single charitable gifts qualifying for Income and Corporation Tax relief has been abolished.

24. Consider the differential treatment of capital allowances, stamp duty, corporation tax and VAT.

25. The slump in profits has limited the scope for corporation tax offsets but economic recovery should help ease the problem.

26. However, when the loan is repaid, the company is entitled to a refund of the corporation tax.

27. This stimulus lasted until the Finance Act of 1973 which introduced a major revision of the system of corporation tax.http:///corporation tax.html

28. The legislation also provided for a maximum personal income tax rate of 47 percent and for corporation tax of 45 percent.

29. In the 1980s the Chancellor reduced the rate of corporation tax companies paid but also reduced the allowances on new investment.

30. All employers who meet childcare costs can set these off against their liability for corporation tax.

31. This is the net dividend yield because the firm has already paid corporation tax on its earnings.

32. He also proposes to slash corporation tax.

33. The company claims tax relief against their corporation tax.

34. By cooking his books Jim didn't pay any corporation tax at all last year.

35. Since the change in the regulations about corporation tax, our company has been going great guns.

36. The tax credit is an imputation based on the fact that corporation tax has been paid.

37. Corporation tax law is changing so that, in the future, IFRS accounting profits are largely respected.

38. Small businesses would also be helped by deferring the increase corporation tax from 21 % to 22 %.

39. Several small companies has gone to the wall since the government raised the rate corporation tax.