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Finance Act 2006
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- UK Public General Acts
- 2006 c. 25
- SCHEDULE 5
- Part 3
- Recovery of excessive film...
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Recovery of excessive film tax creditU.K.
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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