Paragraph 28

In paragraph 52 of that Schedule (recovery of excessive repayments etc)—

(a)

in sub-paragraph (2) (excessive repayments etc to which paragraphs 41 to 48 apply), after paragraph (bc) insert—

“(bd)
film tax credit,”;

(b)

in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), after paragraph (ad) insert—

“(ae)
an amount of film tax credit paid to a company for an accounting period,”;

(c)

in the closing words of that sub-paragraph, after “(ad)” insert “ , (ae) ”.