{
  "url": "https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-28",
  "json_url": "https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-28.json",
  "legislation": "ukpga/2006/25",
  "legislation_title": "Finance Act 2006",
  "legislation_url": "https://openlegislation.uk/finance-act-2006",
  "path": "schedule/5/paragraph/28",
  "kind": "paragraph",
  "number": "28",
  "heading": null,
  "text": "In paragraph 52 of that Schedule (recovery of excessive repayments etc)—\n(a) in sub-paragraph (2) (excessive repayments etc to which paragraphs 41 to 48 apply), after paragraph (bc) insert—\n“(bd) film tax credit,”;\n(b) in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), after paragraph (ad) insert—\n“(ae) an amount of film tax credit paid to a company for an accounting period,”;\n(c) in the closing words of that sub-paragraph, after “(ad)” insert “ , (ae) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/28",
    "retrieved_at": "2026-10-29T09:14:22.939634+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."
}