SCHEDULES
SCHEDULE 21R&D tax credits: consequential amendments
Recovery of excessive R&D tax credit
3
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,
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,
c
at the end of that sub-paragraph after “(a)” insert “, (ab)”.