Tax credit: entitlement and paymentU.K.
F11103Entitlement to and payment of tax creditU.K.
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Textual Amendments
F1Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28
F11104Meaning of “Chapter 7 surrenderable loss”U.K.
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Textual Amendments
F1Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28
F11105Amount of trading loss which is “unrelieved”U.K.
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Textual Amendments
F1Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28
F11106Tax credit only available where company is going concernU.K.
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Textual Amendments
F1Ss. 1103-1111 omitted (with effect in accordance with Sch. 3 para. 38 of the amending Act) by virtue of Finance Act 2012 (c. 14), Sch. 3 para. 28