CIRD68040 - Land Remediation Relief: Tax Credit: Set off against corporation tax
FA01/SCH22/PARA16 (2)
CTA09/S1155 (2)
Land remediation tax credit payable, and any interest due on it under ICTA88/S826, may be applied to discharge any of the company바카라 사이트™s liability to pay CT.
If tax credit is set off against the CT liability then the obligation to pay the tax credit is discharged.