Paragraph 5

(1)

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

(2)

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

“(bh)
orchestra tax credit under Part 15D of that Act,”.

(3)

In sub-paragraph (5)—

(a)

after paragraph (ai) insert—

“(aj)
an amount of orchestra tax credit paid to a company for an accounting period,”, and

(b)

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