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Corporation Tax Act 2009

Crossheading Tax credit: entitlement and payment

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Section 1054 Entitlement to and payment of tax credit
Section 1054A Requirement to make a claim notification
Section 1055 Meaning of “Chapter 2 surrenderable loss”
Section 1056 Amount of trading loss which is “unrelieved”
Section 1057 Tax credit only available where company is going concern

Chapter 2 Relief for loss-making, R&D-intensive SMEs
Crossheading Tax credit: entitlement and payment

Crossheading Tax credit: entitlement and payment

From legislation.gov.uk

Contents

Section 1054 Entitlement to and payment of tax credit
Section 1054A Requirement to make a claim notification
Section 1055 Meaning of “Chapter 2 surrenderable loss”
Section 1056 Amount of trading loss which is “unrelieved”
Section 1057 Tax credit only available where company is going concern