Tax credit certificates revoked: statutory provision for production-linked tax credits removed by subsequent finance legislation. The statutory provision establishing tax credit certificates for increased production of certain goods has been omitted by later finance legislation, ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Tax credit certificates revoked: statutory provision for production-linked tax credits removed by subsequent finance legislation.
The statutory provision establishing tax credit certificates for increased production of certain goods has been omitted by later finance legislation, thereby removing the statutory mechanism for issuing production-linked tax credits; the provision had previously been amended by earlier finance and tax amendment Acts.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.