[F1First-year tax credits]U.K.
Textual Amendments
F1S. 262A and cross-heading inserted (with effect in accordance with Sch. 25 para. 9 of the amending Act) by Finance Act 2008 (c. 9), Sch. 25 para. 4
F2262AFirst-year tax creditsU.K.
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Textual Amendments
F2S. 262A repealed (with effect in accordance with s. 33(5) of the amending Act) by Finance Act 2019 (c. 1), s. 33(1)(c)