Section LA 9 — Income Tax Act 2007: Use of tax credits

LA 9 Use of tax credits An amount of a tax credit is used once, so far as it extends. Defined in this Act: amount , tax credit , Compare: 2004 No 35 ss BC 9(1) , LB 2(2) , LE 2(4), (8) Section LA 9: amended (with effect on 1 April 2008), on 6 October 2009, by section 311(1) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34). Section LA 9: amended, on 1 April 2008, by section 435 of the Taxation (Business Taxation and Remedial Matters) Act 2007 (2007 No 109).