Paragraph 6
(1)
Paragraph 52 (recovery of excessive repayments etc) is amended as follows.
(2)
In sub-paragraph (2), after paragraph (b) insert—
“(bza)R&D expenditure credit under Chapter 6A of Part 3 of the Corporation Tax Act 2009,”.
(3)
In sub-paragraph (5)—
(a)
after paragraph (a) insert—
“(aa)an amount of R&D expenditure credit paid to a company for an accounting period,”;
(b)
after “paragraph (a),” insert “ (aa), ”.