54 Power to make provision for tax credits

Part 5 Supplementary Provision

Chapter 1
Tax Credits

54  Power to make provision for tax credits

(1)     Regulations may make provision for circumstances in which a person is to be entitled to a tax credit in respect of the tax.

(2)     The regulations may (among other things) make provision—

(a)     about conditions to which entitlement to a credit is to be subject;

(b)     about the amount of a

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