# Finance Act 2016, 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) ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.