# Finance Act 2014, Paragraph 5


(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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.