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

[1217RI  Payment in respect of orchestra tax credit]

[(1)     If a company—

(a)     is entitled to an orchestra 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)     an orchestra tax credit, or

(b)     interest on an orchestra tax credit under section 826 of ICTA,

may be applied in discharging any liability of the

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