CA23175 - PMA: FYA: First-year tax credits: contents

1. CA23176

   Outline of regime and commencement
2. CA23177

   Amount of tax credit that may be claimed
3. CA23179

   Relevant first-year expenditure
4. CA23181

   Losses from a qualifying activity
5. CA23183

   Unrelieved losses
6. CA23185

   Excluded businesses
7. CA23187

   Claiming first-year tax credits
8. CA23188

   Restricting the payment of first-year tax credits
9. CA23189

   Recovering first-year tax credits
10. CA23190

    Clawback rules for first-year tax credits
11. CA23191

    Calculation of the clawback
12. CA23192

    Continuity of business provisions
13. CA23194

    Anti-avoidance