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Legislation

Corporation Tax Act 2009

Crossheading Entitlement and payment

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Section 1151 Entitlement to and payment of tax credit
Section 1152 Meaning of “qualifying land remediation loss”
Section 1153 Amount of a loss which is “unrelieved”

Chapter 3 Land remediation tax credit
Crossheading Entitlement and payment

Crossheading Entitlement and payment

From legislation.gov.uk

Contents

Section 1151 Entitlement to and payment of tax credit
Section 1152 Meaning of “qualifying land remediation loss”
Section 1153 Amount of a loss which is “unrelieved”