{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-5.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/8/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) Paragraph 52 (recovery of excessive repayments etc) is amended as follows.\n(2) In sub-paragraph (2), after paragraph (bg) insert—\n“(bh) orchestra tax credit under Part 15D of that Act,”.\n(3) In sub-paragraph (5)—\n(a) after paragraph (ai) insert—\n“(aj) an amount of orchestra tax credit paid to a company for an accounting period,”, and\n(b) in the words after paragraph (b), after “(ai)” insert “ , (aj) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/5",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}