First-year tax credits
Amendments
Anti-avoidance provisions
Capital allowances
Clawback
Computation of
Generally
Provisions
Companies
Calculating the credit
Generally
Incurring a loss in a qualifying activity
Insurance companies
Managing investments
Overseas property business
Schedule A business
Setting credit against other liabilities
Upper limit on tax credit
Disposals of assets
Excluded companies
Green technologies
Relevant first-year expenditure
Restriction of losses carried forward
Surrenderable loss
Unrelieved losses
Insurance companies
Life assurance businesses
Managing investments
Overseas property business
Trades and holiday letting businesses
UK property business