Finance (No. 2) Act 2017

FA 1998

5(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.

(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)”.