[147A Treatment of tax credits]
Finance (No 2) Act 2023 (2023 c 30) | Legislation

[147A  Treatment of tax credits]

[(1)     The underlying profits of a member of a multinational group, and the covered tax balance of that member (see Chapter 5), are to be adjusted (if necessary) to secure that—

(a)     qualifying refundable tax credits are accounted for as income rather than as tax expense,

(b)

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