# Finance Act 2012, Paragraph 24


Nothing in this Part entitles any person to a repayment or refund of tax, save for any repayment to which a person may be entitled as a result of paragraph 23 if the credit allowable under that paragraph exceeds the inheritance tax due from the person on the value transferred by the chargeable transfer.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/36/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-36/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.