Part L
Tax credits and other credits
General rules for tax credits
LA 9Use of tax credits
An amount of a tax credit is used once, so far as it extends.
Compare
- 2004 No 35 ss BC 9(1), LB 2(2), LE 2(4), (8)
Notes
- Section LA 9: amended (with effect on 1 April 2008), on , by section 311(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
- Section LA 9: amended, on , by section 435 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).