Schedule A1 | First-year tax credits ^F1

Part 1Entitlement to first-year tax credits

Entitlement to first-year tax credits

(1)Repealed

Amount of first-year tax credit

(2)Repealed

Meaning of “relevant first-year expenditure”

(3)Repealed

Incurring a loss in carrying on a qualifying activity

(4)Repealed

(5)Repealed

(6)Repealed

(7)Repealed

(8)Repealed

(9)Repealed

Unrelieved loss

(10)Repealed

(11)Repealed

(12)Repealed

(13)Repealed

(14)Repealed

(15)Repealed

(16)Repealed

Total amount of company's PAYE and NICs liabilities

(17)Repealed

Part 2Giving effect to first-year tax credits

Payment in respect of first-year tax credit

(18)Repealed

Restriction on losses carried forward

(19)Repealed

(20)Repealed

(21)Repealed

(22)Repealed

Payment in respect of first-year tax credit not income

(23)Repealed

Part 3Clawback of first-year tax credit

Circumstances in which first-year tax credit clawed back

(24)Repealed

Interpretation

(25)Repealed

Amount of restored loss

(26)Repealed

Clawback of first-year tax credits: administrative provision

(27)Repealed

Part 4Supplementary

Artificially inflated claims

(28)Repealed

Interpretation

(29)Repealed