Finance Act 2016, Paragraph 5 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
5(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.U.K.
(2)In sub-paragraph (2), after paragraph (bg) insert—
“(bh)orchestra tax credit under Part 15D of that Act,”.
(3)In sub-paragraph (5)—
(a)after paragraph (ai) insert—
“(aj)an amount of orchestra tax credit paid to a company for an accounting period,”, and
(b)in the words after paragraph (b), after “(ai)” insert “ , (aj) ”.
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