{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-5.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/4/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.\n(2) In sub-paragraph (2), after paragraph (bf) insert—\n“(bg) theatre tax credit under Part 15C of that Act,”.\n(3) In sub-paragraph (5)—\n(a) after paragraph (ah) insert—\n“(ai) an amount of theatre tax credit paid to a company for an accounting period,”;\n(b) in the words after paragraph (b), after “(ah)” insert “ , (ai) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/5",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}