[1217KB Payment in respect of theatre tax credit]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1217KB  Payment in respect of theatre tax credit]

[(1)     If a company—

(a)     is entitled to a theatre tax credit for an accounting period, and

(b)     makes a claim,

the Commissioners for Her Majesty's Revenue and Customs (“the Commissioners”) must pay the amount of the credit to the company.

(2)     An amount payable in respect of—

(a)     a theatre tax credit, or

(b)     interest on a theatre tax credit under section 826 of ICTA,

may be applied in discharging any liability of the

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