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Finance Act 2008

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Changes over time for: Paragraph 4

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Version Superseded: 12/02/2019

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Point in time view as at 08/03/2017.

Changes to legislation:

Finance Act 2008, Paragraph 4 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

4U.K.After section 262 insert—

First-year tax creditsU.K.

262AFirst-year tax credits

Schedule A1 contains provision about the payment of first-year tax credits to companies in connection with certain first-year qualifying expenditure.

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