Schedules
F1SCHEDULE A1First-year tax credits
Annotations:
Amendments (Textual)
Part 1Entitlement to first-year tax credits
Incurring a loss in carrying on a qualifying activity
6
1
This paragraph applies where the qualifying activity is an overseas property business and paragraph 7 does not apply.
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