Capital Allowances Act 2001 (c. 2)

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 2 U.K. Giving effect to first-year tax credits

Payment in respect of first-year tax credit not income U.K.

23 U.K. A payment in respect of a first-year tax credit is not income of the company for any tax purposes.]