advance corporation tax

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Advance corporation tax (ACT) was the scheme under which companies made an advance payment of corporation tax when they distributed dividend payments to shareholders. This payment was then offset against the company's final corporation tax bill. Certain recipients, such as pension funds, were entitled to advance corporation tax relief. This entitled them to reclaim the corporation tax

Heceleme

ad·vance cor·po·ra·tion tax

Türkçe nasıl söylenir

ıdväns kôrpıreyşın täks

Telaffuz

/ədˈvans ˌkôrpərˈāsʜən ˈtaks/ /ədˈvæns ˌkɔːrpɜrˈeɪʃən ˈtæks/