Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Capital Allowances Act 2001 Schedule A1 Part 1
Entitlement to First-Year Tax Credits
Schedule A1 Part 1 sets out the conditions under which companies can claim first-year tax credits, which allow loss-making companies to surrender unused first-year allowances in exchange for a payable tax credit.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.