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EH 29: Deposits from which refunds come
or “How refunds are taken from your deposits in order”
You could also call this:

“When you can get a tax credit for a refund”

You can get a tax credit if you receive a refund. To be eligible for this tax credit, two conditions must be met. First, the refund you receive needs to be of a specific type and amount. You can find out what kind of refund and how much it should be in section EH 31. Second, you need to be a certain type of person. The details about who qualifies are explained in section EH 32. If you meet both of these conditions, you are entitled to the tax credit.

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Next up: EH 31: Kind and amount of refund that entitles person to tax credit

or “Tax credit eligibility for certain refunds from past accounting years”
Next

Part E Timing and quantifying rules
Income equalisation schemes: Tax credit

EH 30When person entitled to tax credit

  1. A person who is given a refund is entitled to a tax credit if—

  2. the refund is of the kind and amount described in section EH 31; and
    1. the person is of the kind described in section EH 32.

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