{
  "url": "https://openlegislation.uk/corporation-tax-act-2009/section-1167",
  "json_url": "https://openlegislation.uk/corporation-tax-act-2009/section-1167.json",
  "legislation": "ukpga/2009/4",
  "legislation_title": "Corporation Tax Act 2009",
  "legislation_url": "https://openlegislation.uk/corporation-tax-act-2009",
  "path": "section/1167",
  "kind": "section",
  "number": "1167",
  "heading": "Payment of tax credit etc",
  "text": "(1) The provisions mentioned in subsection (2) have effect in relation to a BLAGAB tax credit subject to the modifications set out in subsection (3).\n(2) The provisions referred to in subsection (1) are—\nsection 1151(4) (payment of tax credit by officer of Revenue and Customs);\nsection 1155 (supplementary provision about payment of tax credit);\nsection 1156 (tax credit payment not income of company);\nsection 1157 (qualifying expenditure excluded for capital gains purposes).\n(3) The modifications referred to in subsection (1) are as follows—\n(a) for any reference to a land remediation tax credit substitute a reference to a BLAGAB tax credit, and\n(b) in section 1157(2) for the reference to qualifying land remediation expenditure substitute a reference to qualifying Chapter 4 expenditure.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in s. 1167(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 204"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 1167(3)(a) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 204"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/4/section/1167",
    "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."
}