There are currently no known outstanding effects for the Finance Act 2013, Paragraph 6.
6(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.U.K.
(2)In sub-paragraph (2), after paragraph (b) insert—
“(bza)R&D expenditure credit under Chapter 6A of Part 3 of the Corporation Tax Act 2009,”.
(3)In sub-paragraph (5)—
(a)after paragraph (a) insert—
“(aa)an amount of R&D expenditure credit paid to a company for an accounting period,”;
(b)after “paragraph (a),” insert “ (aa), ”.
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