英语词汇“advance corporation tax”的英英意思、用法、释义、翻译、读音、例句、短语、词组-英语词典

单词	advance corporation tax
释义	advance corporation tax in British English noun a former UK tax in which a company paying a dividend had to deduct the basic rate of income tax from the grossed-up value of the dividend and pay it to the Inland Revenue Abbreviation: ACT Examples of 'advance corporation tax' in a sentence advance corporation tax Dividends paid by a subsidiary to its parent while the election was in force, election dividends, did not trigger liability to pay advance corporation tax. Times, Sunday Times (2006) The paragraph was intended to have a more limited scope, and it did not extend to advance corporation tax. Times, Sunday Times (2006) That was not a concept which could meaningfully be applied when one of the entities was not liable for advance corporation tax at all. Times, Sunday Times (2007) Group income election not being available, advance corporation tax had been paid by the subsidiary company or its own subsidiary. Times, Sunday Times (2006)
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advance corporation tax in British English