Crossheading Chapter 2 of Part 13 of CTA 2009From legislation.gov.ukDetailsContentsSection 357PB Additional deduction under section 1044 of CTA 2009Section 357PC Tax credit under section 1054 of CTA 2009: entitlementSection 357PD Tax credit under section 1054 of CTA 2009: amount of tax creditSection 357PE Restriction on losses carried forward where tax credit claimed