# Finance Act 2013, 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), ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/15/paragraph/6 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-15/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.