# Finance Act 2000, Paragraph 3


In paragraph 52 of that Schedule (recovery of excessive repayments, etc.)—
(a) in sub-paragraph (2) (excessive repayments to which paragraphs 41 to 48 apply), before “or" at the end of paragraph (b) insert—
“(ba) R&D tax credit under Schedule 20 to the Finance Act 2000,”;
and
(b) in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), before “or" at the end of paragraph (a) insert—
“(ab) an amount of R&D tax credit paid to a company for an accounting period,”;
and
(c) at the end of that sub-paragraph after “(a)" insert “ , (ab) ”.

---
Source: https://www.legislation.gov.uk/ukpga/2000/17/schedule/21/paragraph/3 (the official version)
Page: https://openlegislation.uk/finance-act-2000/schedule-21/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.