Paragraph 44 Treatment of qualifying refundable tax credits

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”;”.

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”;”.