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Part 3 Clawback of first-year tax creditF1

Repealed

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

  1. Circumstances in which first-year tax credit clawed back
  2. Interpretation
  3. Amount of restored loss
  4. Clawback of first-year tax credits: administrative provision

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 A1 repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)