Finance Act 2000

3 U.K. In paragraph 52 of that Schedule (recovery of excessive repayments, etc.)—

(a) in sub-paragraph (2) (excessive repayments to which paragraphs 41 to 48 apply), before “or" at the end of paragraph (b) insert—

“(ba) R&D tax credit under Schedule 20 to the Finance Act 2000,”;

and

(b) in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), before “or" at the end of paragraph (a) insert—

“(ab) an amount of R&D tax credit paid to a company for an accounting period,”;

and

(c) at the end of that sub-paragraph after “(a)" insert “ , (ab) ”.