CA23175 - PMA: FYA: First-year tax credits: Contents
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Outline of regime and commencement |
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Amount of tax credit that may be claimed |
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Relevant first-year expenditure |
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Losses from a qualifying activity |
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Unrelieved losses |
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Excluded businesses |
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Claiming first-year tax credits |
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Restricting the payment of first-year tax credits |
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Recovering first-year tax credits |
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Clawback rules for first-year tax credits |
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Calculation of the clawback |
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Continuity of business provisions |
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Anti-avoidance |
