# Finance Act 2013, Paragraph 12


In section 42 (limit on credit against corporation tax) after subsection (4) insert—
“(5) See also section 49A which contains an additional limit on credit allowed in certain cases involving CFCs.”

---
Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/47/paragraph/12 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-47/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.