5(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.U.K.
(2)In sub-paragraph (2), after paragraph (bh) insert—
“(bi)museums and galleries exhibition tax credit under Part 15E of that Act,”.
(3)In sub-paragraph (5)—
(a)after paragraph (aj) insert—
“(ak)an amount of museums and galleries exhibition tax credit paid to a company for an accounting period,”, and
(b)in the words after paragraph (b), after “(aj)” insert “ , (ak) ”.
Commencement Information
I1Sch. 6 para. 5 in force at Royal Assent for specified purposes, see Sch. 6 para. 20