Paragraph 5 I1

(1)

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

(2)

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

“(bi)
museums and galleries exhibition tax credit under Part 15E of that Act,”.

(3)

In sub-paragraph (5)—

(a)

after paragraph (aj) insert—

“(ak)
an amount of museums and galleries exhibition tax credit paid to a company for an accounting period,”, and

(b)

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

Annotations

I1: Sch. 6 para. 5 in force at Royal Assent for specified purposes, see Sch. 6 para. 20