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Legislation

Corporation Tax Act 2009

Crossheading Supplementary

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Section 1060 Use of credit to pay corporation tax
Section 1061 Tax credit payment not income of company
Section 1062 Restriction on losses carried forward where tax credit claimed
Section 1062A Insurance company to be treated as large company

Chapter 2 Relief for loss-making, R&D-intensive SMEs
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 1060 Use of credit to pay corporation tax
Section 1061 Tax credit payment not income of company
Section 1062 Restriction on losses carried forward where tax credit claimed
Section 1062A Insurance company to be treated as large company