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”;