3In paragraph 52 of that Schedule (recovery of excessive repayments, etc)—
(a)in sub-paragraph (2) (excessive repayments to which paragraphs 41 to 48 apply), after paragraph (bb) insert—
“(bc)tax credit under Schedule 13 to the Finance Act 2002,”,
(b)in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), after paragraph (ac) insert—
“(ad)an amount of tax credit under Schedule 13 to the Finance Act 2002 paid to a company for an accounting period,”,
and
(c)at the end of that sub-paragraph, after “(ac)" insert “ , (ad) ”.