SCHEDULES
SCHEDULE 15R&D expenditure credits
PART 2Consequential amendments
FA 1998
6
1
Paragraph 52 (recovery of excessive repayments etc) is amended as follows.
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),
”
.