HMRC is consulting until 30 June 2016 on the draft Corporation Tax (Treatment of Unrelieved Surplus ACT) (Amendment) Regulations 2016 which make consequential amendments to the shadow ACT rules to reflect the abolition of the dividend tax credit and the repeal of the term ‘franked investment income’ with effect from 6 April 2016. See www.bit.ly/1SNnBi7.
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