FA 1998
5(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.
(2)In sub-paragraph (2), after paragraph (bg) insert—
“(bh)orchestra tax credit under Part 15D of that Act,”.
(3)In sub-paragraph (5)—
(a)after paragraph (ai) insert—
“(aj)an amount of orchestra tax credit paid to a company for an accounting period,”, and
(b)in the words after paragraph (b), after “(ai)” insert “, (aj)”.