# Corporation Tax Act 2009, Section 1164: Entitlement to tax credit

Extent: E+W+S+N.I.

(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).
(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.
(3) The amount of a BLAGAB tax credit to which the company is entitled is determined in accordance with section 1166.
(4) See also section 1168, which restricts the carry forward of expenses payable where a company claims a BLAGAB tax credit.

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Source: https://www.legislation.gov.uk/ukpga/2009/4/section/1164 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2009/section-1164
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.