# Finance Act 2012, Paragraph 10


Nothing in this Part entitles any person to a repayment or refund of tax, save for any repayment or refund to which P may be entitled by virtue of paragraph 6(4) or 8(2) if the credit allowable under that paragraph exceeds the total amount of tax against which the credit is allowable.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/36/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.