Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Corporation Tax Act 2009

Crossheading Supplementary

Find in this level

Section 1109 Payment of tax credit
Section 1110 Tax credit payment not income of company
Section 1111 Restriction on losses carried forward where tax credit claimed

Corporation Tax Act 2009
Supplementary

Section 1110 | Tax credit payment not income of company

From legislation.gov.uk

1 April 2026

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28

Privacy Cookies Terms