SCHEDULES

SCHEDULE 5 U.K.Film tax relief: further provisions

Part 3 U.K.Consequential amendments

Recovery of excessive film tax credit U.K.

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

(a) in sub-paragraph (2) (excessive repayments etc to which paragraphs 41 to 48 apply), after paragraph (bc) insert—

“(bd) film tax credit,”;

(b) in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), after paragraph (ad) insert—

“(ae) an amount of film tax credit paid to a company for an accounting period,”;

(c) in the closing words of that sub-paragraph, after “(ad)” insert “ , (ae) ”.