xmlns:atom="http://www.w3.org/2005/Atom" xmlns:atom="http://www.w3.org/2005/Atom"

Schedules

[F1SCHEDULE A1U.K.First-year tax credits

Textual Amendments

F1Sch. A1 inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 5

Part 1U.K.Entitlement to first-year tax credits

Unrelieved lossU.K.

10U.K.Paragraphs 11 to 16 apply for the interpretation of paragraph 1(3)(a).]