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Legislation
Corporation Tax Act 2009

Crossheading Supplementary

  • 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
  1. Supplementary
  2. Tax credit payment not income of company

Section 1156 | Tax credit payment not income of company

From legislation.gov.uk

A payment in respect of a land remediation tax credit is not income of the company for any tax purposes.

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