{
  "url": "https://openlegislation.uk/finance-act-2000/schedule-21/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2000/schedule-21/paragraph-3.json",
  "legislation": "ukpga/2000/17",
  "legislation_title": "Finance Act 2000",
  "legislation_url": "https://openlegislation.uk/finance-act-2000",
  "path": "schedule/21/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "In paragraph 52 of that Schedule (recovery of excessive repayments, etc.)—\n(a) in sub-paragraph (2) (excessive repayments to which paragraphs 41 to 48 apply), before “or\" at the end of paragraph (b) insert—\n“(ba) R&D tax credit under Schedule 20 to the Finance Act 2000,”;\nand\n(b) in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), before “or\" at the end of paragraph (a) insert—\n“(ab) an amount of R&D tax credit paid to a company for an accounting period,”;\nand\n(c) at the end of that sub-paragraph after “(a)\" insert “ , (ab) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2000/17/schedule/21/paragraph/3",
    "retrieved_at": "2026-10-29T09:21:00.128981+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}