介绍性文本1.引文和公序2.引文3.解释4.非集团成员的最终会计期间公司的定义5.最终会计期间公司的定义6.集团的定义7.对《国际贸易术语解释通则》中印花投资收益替代的限制8.对印花投资的限制转嫁印花投资收入价值的收入安排9.印花投资收入的限制-交易者10.印花投资收入的限制-集团内部分配11.影子法案的计算12.影子法案的使用13.盈余影子法案的集团内部分配14.未收回盈余法案对负债的抵销公司税15.公司未收回盈余法抵销子公司对公司税的责任的限制16.公司所有权变更未收回盈余法的计算17.公司所有权变更条例15适用的限制18.根据条例14对抵销的限制，其中公司所有权变更后转移的资产19.《未收回盈余法》错误抵销20.《未收回盈余法》抵销对分配给公司的受控外国公司利润的公司所得税负债21.《未收回盈余法》相应条款22.人寿保险公司23.取消税收优惠签名说明

Introductory Text1.Citation and commencement2.Introductory3.Interpretation4.Definition of final accounting period—company not a member of a group5.Definition of final accounting period—company a member of a group6.Definition of group7.Restriction on franked investment income—replacement of income8.Restriction on franked investment income—arrangements to pass on value of franked investment income9.Restriction on franked investment income—dealers10.Restriction on franked investment income—intra-group distributions11.Computation of shadow ACT12.Utilisation of shadow ACT13.Intra-group allocation of surplus shadow ACT14.Set-off of unrelieved surplus ACT against liability to corporation tax15.Restriction on set-off of company’s unrelieved surplus ACT against subsidiary company’s liability to corporation tax16.Calculation of unrelieved surplus ACT on change of ownership of company17.Restriction on application of regulation 15 on change of ownership of company18.Restriction on set-off under regulation 14 where asset transferred after change of ownership of company19.Recovery of unrelieved surplus ACT wrongly set off20.Set off of unrelieved surplus ACT against liability to corporation tax on profits of a controlled foreign company apportioned to a company21.Displacement of unrelieved surplus ACT—consequential provision22.Life assurance companies23.Cancellation of tax advantageSignatureExplanatory Note