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Part 1 Entitlement to first-year tax creditsF1

Repealed

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

  1. Entitlement to first-year tax credits
  2. Amount of first-year tax credit
  3. Meaning of “relevant first-year expenditure”
  4. Incurring a loss in carrying on a qualifying activity
  5. Unrelieved loss
  6. Total amount of company's PAYE and NICs liabilities

Annotations

Textual amendments

F1

Sch. A1 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)