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Finance Act 2006

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Changes over time for: Paragraph 28

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There are currently no known outstanding effects for the Finance Act 2006, Paragraph 28. Help about Changes to Legislation

28U.K.In paragraph 52 of that Schedule (recovery of excessive repayments etc)—

(a)in sub-paragraph (2) (excessive repayments etc to which paragraphs 41 to 48 apply), after paragraph (bc) insert—

(bd)film tax credit,;

(b)in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), after paragraph (ad) insert—

(ae)an amount of film tax credit paid to a company for an accounting period,;

(c)in the closing words of that sub-paragraph, after “(ad)” insert “ , (ae) ”.

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