Statute
Section 1166 — Corporation Tax Act 2009: Amount of tax credit
Text of the provision Official document
Amount of tax credit 1166 1 The amount of the BLAGAB tax credit to which a company is entitled for an accounting period is 16% of the amount of the qualifying BLAGAB loss for the period.
2 The Treasury may by order replace the percentage for the time being specified in subsection (1) with a different percentage.
3 An order under subsection (2) may contain incidental, supplemental, consequential and transitional provision and savings.
Official source: legislation.gov.uk
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