{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-44",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-44.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/12/paragraph/44",
  "kind": "paragraph",
  "number": "44",
  "heading": "Treatment of qualifying refundable tax credits",
  "text": "(1) In section 272(8), after paragraph (d) insert—\n“(da) in section 182(2)(e), after “credits”, in the first place it occurs, there were inserted “other than qualifying refundable tax credits”;”.\n(2) In section 273(3) (determining top-up amounts of entity that is not a member of a group), after paragraph (b) insert—\n“(ba) in section 182(2)(e), after “credits”, in the first place it occurs, there were inserted “other than qualifying refundable tax credits”;”.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/12/paragraph/44",
    "retrieved_at": "2026-10-29T08:48:28.960167+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}