# Finance Act 2006, 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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/5/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-5/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.