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Legislation
Corporation Tax Act 2009

Crossheading Amount of tax credit

  • Section 1058 Amount of tax credit
  • Section 1058A Relevant expenditure on workers
  • Section 1058B Total amount of company's PAYE and NIC liabilities
  • Section 1058C Avoiding double counting of PAYE and NIC liabilities
  • Section 1058D Exceptions to tax credit cap
  • Section 1059 Total amount of company's PAYE and NIC liabilities
  1. Chapter 2 Relief for loss-making, R&D-intensive SMEs
  2. Crossheading Amount of tax credit

Crossheading Amount of tax credit

From legislation.gov.uk

Contents

  1. Section 1058 Amount of tax credit
  2. Section 1058A Relevant expenditure on workers
  3. Section 1058B Total amount of company's PAYE and NIC liabilities
  4. Section 1058C Avoiding double counting of PAYE and NIC liabilities
  5. Section 1058D Exceptions to tax credit cap
  6. Section 1059 Total amount of company's PAYE and NIC liabilities
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