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Home / Simons-Taxes /Corporate tax /Part D1 Corporation tax generally /Division D1.3 UK resident companies—calculation of taxable profits /Income that is exempted from corporation tax / D1.367 Income from Ulster Savings certificates

D1.367 Income from Ulster Savings certificates

Corporate tax

Ulster Savings Certificates are outside the exemption for savings certificates detailed at D1.366. Instead they are subject to a separate exemption from corporation tax¹ (which must be specifically claimed²) if the following

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I7.333A Companies and replacement APR property

I7.323 APR and successions

B5.301 Intellectual property—overview

I3.750 POAT—introduction to existing arrangements

C1.213 Liability to tax on chargeable gains—trustees in bankruptcy

E4.622 Vans—main rules

B5.812A Particular charitable bodies

E1.1502 Tax treatment of transfers with accrued interest

C2.1231 Leases—deemed premiums

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

I8.335 Valuation on death of partner in service

C1.511 Use of Mansworth v Jelley losses

I5.221 Lifetime termination of QIIP—general

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

D1.1061 Substantial shareholding exemption—interaction with other reliefs

C2.106 Deferred and contingent consideration on disposals

E3.192 CGT loss relief on disposal of EIS shares

B2.202 Capital receipts

E1.416 Dividends from non-UK resident companies—general

D4.412 CFCs—excluded territories exemption

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