Orchestra tax credits
Claimable if company has surrenderable loss
Amount
Generally
Limit on State aid
Payment in respect of
Legislation/Regulatory –
CTA s. 1217RI
;
FA2016 s. 54, Sch. 8, para. 1
Tax avoidance arrangements
Claimable if company has surrenderable loss
Amount
Generally
Limit on State aid
Payment in respect of
Tax avoidance arrangements