{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-4",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-4.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/18/paragraph/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.\n(2) In sub-paragraph (2), after paragraph (bd) insert—\n“(be) television tax credit under Part 15A of that Act,\n(bf) video game tax credit under Part 15B of that Act,”.\n(3) In sub-paragraph (5)—\n(a) after paragraph (af) insert—\n“(ag) an amount of television tax credit paid to a company for an accounting period,\n(ah) an amount of video game tax credit paid to a company for an accounting period,”;\n(b) after “(ae)” insert “ , (ag), (ah) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 18 para. 4 in force at 19.7.2013 for the purposes of the amendments made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 18 para. 4 in force at 1.4.2014 for the purposes of the amendments made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/18/paragraph/4",
    "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."
}