Part 2 Consequential Amendments
Finance Act 2013 (2013 c 29) | Legislation

Part 2 Consequential Amendments

FA 1998

4

Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.

5

In paragraph 10(2) (other claims and elections to be included in return), after “first-year tax credits†insert “, R&D expenditure creditsâ€.

6

(1)     Paragraph 52 (recovery of excessive repayments etc) is amended as follows.

(2)     In sub-paragraph (2), after paragraph (b) insert—

“(bza)     R&D expenditure credit under Chapter 6A of Part 3 of the Corporation Tax Act 2009,â€.

(3)     In sub-paragraph (5)—

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