chargeable accounting period


chargeable accounting period
налогооблагаемый период

отрезок времени, в котором получены доходы компании, являющиеся субъектом налога на прибыль (corporation tax)


Специализированный англо-русский словарь бухгалтерских терминов. .

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  • chargeable accounting period — A company calculates its profits for its chargeable accounting period and then pays corporation tax on these profits nine months after the end of the chargeable accounting period (except for any advance corporation tax already paid). The… …   Financial and business terms

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  • Taxation of Chargeable Gains Act 1992 — The Taxation of Chargeable Gains Act 1992 is an Act of Parliament which governs to levying of capital gains tax in the United Kingdom. Capital gains tax is a tax charged on the increase in the capital value of an asset between purchase and sale… …   Wikipedia

  • corporation tax — CT Tax charged on the total profits of a company resident in the UK arising in each accounting period The rate of corporation tax depends on the level of profits of the company. The small companies rate of 19% currently applies to companies with… …   Big dictionary of business and management

  • 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

  • ACT — Also known as advance corporation tax. 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 …   Financial and business terms

  • United Kingdom corporation tax — Throughout this article, the unqualified term pound and the £ symbol refer to the United Kingdom pound. Taxation in the United Kingdom This article is part of the series: Politics and government of the United Kingdom Central government …   Wikipedia

  • Schedular system of taxation — The Schedular system of taxation is the system of how the charge to United Kingdom corporation tax is applied. It also applied to United Kingdom income tax before legislation was rewritten by the tax law rewrite project. Similar systems apply in… …   Wikipedia