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Legislation

Corporation Tax Act 2009

Crossheading Tax credit: entitlement and payment

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Section 1103 Entitlement to and payment of tax credit
Section 1104 Meaning of “Chapter 7 surrenderable loss”
Section 1105 Amount of trading loss which is “unrelieved”
Section 1106 Tax credit only available where company is going concern

Chapter 7 Relief for large companies: vaccine research etc
Crossheading Tax credit: entitlement and payment

Crossheading Tax credit: entitlement and payment

From legislation.gov.uk

Contents

Section 1103 Entitlement to and payment of tax credit
Section 1104 Meaning of “Chapter 7 surrenderable loss”
Section 1105 Amount of trading loss which is “unrelieved”
Section 1106 Tax credit only available where company is going concern