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Schedule A1 First-year Tax Credits

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Amendments

Schedule A1 inserted by Finance Act 2008 section 79 and Schedule 25 para 5 in relation to expenditure incurred on or after 1 April 2008.

Part 1 Entitlement to First-Year Tax Credits

Part 2 Giving Effect to First-Year Tax Credits

Part 3 Clawback of First-Year Tax Credit

Part 4 Supplementary

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