{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1164",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1164.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1164",
  "kind": "section",
  "number": "1164",
  "heading": "Entitlement to tax credit",
  "text": "(1) A company is entitled to a BLAGAB tax credit for an accounting period if it has a qualifying BLAGAB loss in the period (see section 1165).\n(2) For the company to obtain a BLAGAB tax credit in respect of all or part of the qualifying BLAGAB loss it must make a claim.\n(3) The amount of a BLAGAB tax credit to which the company is entitled is determined in accordance with section 1166.\n(4) See also section 1168, which restricts the carry forward of expenses payable where a company claims a BLAGAB tax credit.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1164(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1164(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 1164(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 1164(2) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(2)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 1164(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(3)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 1164(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 201(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1164",
    "retrieved_at": "2026-10-29T09:11:19.560467+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}