SCHEDULE 18 Television and Video Games Tax Relief: Consequential Amendments
Finance Act 2013 (2013 c 29) | Legislation

SCHEDULE 18 Television and Video Games Tax Relief: Consequential Amendments

Section 36

ICTA

1

(1)     Section 826 of ICTA (interest on tax overpaid) is amended as follows.

(2)     In subsection (1), after paragraph (f) insert—

“(fa)     a payment of television tax credit falls to be made to a company; or

(fb)     a payment of video game tax credit falls to be made to a company; orâ€.

(3)     In subsection (3C), after “film tax credit†insert “, television tax credit or video game tax creditâ€.

(4)     In subsection (8A)(b)(ii), after “film tax credit†insert “or television tax credit or video game tax creditâ€.

(5)     In subsection (8BA), after “film tax credit†(in both places) insert “or television tax credit or video game tax creditâ€.

FA 1998

2

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

3

(1)     Paragraph 10 (other claims and elections to be included in return) is amended as follows.

(2)     In sub-paragraph (4), for “film tax relief†substitute “tax relief under Part 15, 15A or 15B of the Corporation Tax Act 2009â€.

(3)     After sub-paragraph (5) insert—

“(6)     An election under section 1216AE(7)

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