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Legislation

Corporation Tax Act 2009

Crossheading Supplementary

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Section 1155 Payment of tax credit
Section 1156 Tax credit payment not income of company
Section 1157 Exclusion for capital gains purposes of certain expenditure
Section 1158 Restriction on losses carried forward where tax credit claimed

Chapter 3 Land remediation tax credit
Crossheading Supplementary

Crossheading Supplementary

From legislation.gov.uk

Contents

Section 1155 Payment of tax credit
Section 1156 Tax credit payment not income of company
Section 1157 Exclusion for capital gains purposes of certain expenditure
Section 1158 Restriction on losses carried forward where tax credit claimed