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Finance Act 2024

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Changes over time for: Paragraph 44

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There are currently no known outstanding effects for the Finance Act 2024, Paragraph 44. Help about Changes to Legislation

Treatment of qualifying refundable tax creditsU.K.

44(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”;.

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