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Part 2 Giving effect 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Repealed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. Payment in respect of first-year tax credit
  2. Restriction on losses carried forward
  3. Payment in respect of first-year tax credit not income

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 A1 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)