Section 1156 Tax credit payment not income of company
A payment in respect of a land remediation tax credit is not income of the company for any tax purposes.
Notes on Part 14
Textual amendments
- F1
Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2