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Legislation

Corporation Tax Act 2009

Crossheading BLAGAB company tax credits

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Section 1164 Entitlement to tax credit
Section 1165 Meaning of “qualifying BLAGAB loss”
Section 1166 Amount of tax credit
Section 1167 Payment of tax credit etc
Section 1168 Restriction on carrying forward expenses payable where tax credit claimed

Chapter 4 Special provision for BLAGAB
Crossheading BLAGAB company tax credits

Crossheading BLAGAB company tax credits

From legislation.gov.uk

Contents

Section 1164 Entitlement to tax credit
Section 1165 Meaning of “qualifying BLAGAB loss”
Section 1166 Amount of tax credit
Section 1167 Payment of tax credit etc
Section 1168 Restriction on carrying forward expenses payable where tax credit claimed