Schedules
Schedule 12Pillar Two
Part 3Domestic top-up tax
44Treatment of qualifying refundable tax credits
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”;