# Finance Act 2024, Paragraph 44: Treatment of qualifying refundable tax credits

Extent: E+W+S+N.I.

(1) In section 272(8), after paragraph (d) insert—
“(da) in section 182(2)(e), after “credits”, in the first place it occurs, there were inserted “other than qualifying refundable tax credits”;”.
(2) In section 273(3) (determining top-up amounts of entity that is not a member of a group), after paragraph (b) insert—
“(ba) in section 182(2)(e), after “credits”, in the first place it occurs, there were inserted “other than qualifying refundable tax credits”;”.

---
Source: https://www.legislation.gov.uk/ukpga/2024/3/schedule/12/paragraph/44 (the official version)
Page: https://openlegislation.uk/finance-act-2024/schedule-12/paragraph-44
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.