11In paragraph 52 (recovery of excessive repayments etc)—
(a)in sub-paragraph (2) omit paragraphs (bza) and (ba);
(b)for sub-paragraph (2A) substitute—
“(2A)The provisions of paragraphs 41 and 45 to 48 relating to discovery assessments apply to an amount paid to a company by way of—
(a)first-year tax credit under Schedule A1 to the Capital Allowances Act;
(b)R&D expenditure credit under Chapter 6A of Part 3 of the Corporation Tax Act 2009;
(c)R&D tax credit under Chapter 2 or 7 of Part 13 of that Act,
but only to the extent that the company was not, or is no longer, entitled to the credit.”