Finance Act 2000

3U.K.In paragraph 52 of that Schedule (recovery of excessive repayments, etc.)—

(a)in sub-paragraph (2) (excessive repayments to which paragraphs 41 to 48 apply), before “or" at the end of paragraph (b) insert—

“(ba)R&D tax credit under Schedule 20 to the Finance Act 2000,”;

and

(b)in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), before “or" at the end of paragraph (a) insert—

“(ab)an amount of R&D tax credit paid to a company for an accounting period,”;

and

(c)at the end of that sub-paragraph after “(a)" insert “ , (ab) ”.