Schedules

[F1 SCHEDULE A1 U.K.First-year tax credits

Textual Amendments

F1 Sch. 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 1 U.K.Entitlement to first-year tax credits

Unrelieved loss U.K.

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