Sch 23 para 5 Recovery of excessive tax credit
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 (ba) insert— (bb) land remediation tax credit or life assurance company tax credit under Schedule 22 to the Finance Act 2001, (b) in that sub-paragraph, in paragraph (c) (interest paid under section 826 of the Taxes Act 1988) for “that Act” substitute “ the Taxes Act 1988 ” ; (c) in sub-paragraph (5) (connection of assessment for excessive payment to an accounting period), before “or” at the end of paragraph (ab) insert— (ac) an amount of land remediation tax credit or life assurance company tax credit paid to a company for an accounting period, and (d) at the end of that sub-paragraph after “(ab)” insert “ , (ac) ” .