{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-6.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/15/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": null,
  "text": "(1) Paragraph 52 (recovery of excessive repayments etc) is amended as follows.\n(2) In sub-paragraph (2), after paragraph (b) insert—\n“(bza) R&D expenditure credit under Chapter 6A of Part 3 of the Corporation Tax Act 2009,”.\n(3) In sub-paragraph (5)—\n(a) after paragraph (a) insert—\n“(aa) an amount of R&D expenditure credit paid to a company for an accounting period,”;\n(b) after “paragraph (a),” insert “ (aa), ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/6",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}