[1218ZCJ Payment in respect of museums and galleries exhibition tax credit]
Corporation Tax Act 2009 (2009 c 4) | Legislation

[1218ZCJ  Payment in respect of museums and galleries exhibition tax credit]

[(1)     If a company—

(a)     is entitled to a museums and galleries exhibition 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 museums and galleries exhibition tax credit, or

(b)     interest on a museums and galleries exhibition tax credit under section 826 of ICTA,

may

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