Paragraph 5 I1

(1)

Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.

(2)

In sub-paragraph (2), after paragraph (bf) insert—

“(bg)
theatre tax credit under Part 15C of that Act,”.

(3)

In sub-paragraph (5)—

(a)

after paragraph (ah) insert—

“(ai)
an amount of theatre tax credit paid to a company for an accounting period,”;

(b)

in the words after paragraph (b), after “(ah)” insert “ , (ai) ”.

Annotations

I1: Sch. 4 para. 5 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2