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1st January 30th April 31st March 6th April accounting periods ending accounts annually acquired apply apportioned assessable under Schedule balancing allowance balancing charge basis period building or structure capital allowances capital gains Capital Gains tax carried forward cent charge to Corporation chargeable gain charges on income claim close company Commissioners company's computing Corporation tax cost debenture deducted disposal distribution dividends paid ended 30th June exceed excess expenditure incurred Finance Act 1965 financial year 1965 franked investment income given group relief Illustration included Income Tax Act initial allowance Inland Revenue investment allowance issued land lease less liable to Corporation Loan interest market value ment ordinary share capital pany payable payment period of account person plant premium profits tax provisions of Section purposes received remuneration rent repayment sale proceeds shortfall sub-lease subsidiary terminal loss trading income trading loss trading profits treated twelve months United Kingdom writing-down allowance