Part 14 U.K.Remediation of contaminated [F1 or derelict] land

Textual Amendments

F1 Words in Pt. 14 heading inserted (with effect in accordance with Sch. 7 paras. 27, 28 of the amending Act) by Finance Act 2009 (c. 10), Sch. 7 para. 2

Chapter 4 U.K.Special provision for [F2 BLAGAB]

Textual Amendments

F2 Words in Pt. 14 Ch. 4 heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 195

[F3 BLAGAB] company tax credits U.K.

Textual Amendments

F3 Words in s. 1164 cross-heading substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 200

1166 Amount of tax credit U.K.

(1) The amount of the [F4 BLAGAB tax credit] to which a company is entitled for an accounting period is 16% of the amount of the [F5 qualifying BLAGAB loss] for the period.

(2) The Treasury may by order replace the percentage for the time being specified in subsection (1) with a different percentage.

(3) An order under subsection (2) may contain incidental, supplemental, consequential and transitional provision and savings.

Textual Amendments

F4 Words in s. 1166(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 203(a)

F5 Words in s. 1166(1) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 16 para. 203(b)