Regulation 6
Prescribed day for section 93B(29) and (30)(a) of Act
of Income Tax (Refundable Investment Credits) Regulations 2025
Subsidiary LegislationIn forceProvision 7 of 16
Regulation 6
For the purposes of section 93B(29) and (30)(a) of the Act, the prescribed day is the first day of the period of 3 months before the payout date.