Part 2 Consequential Amendments
Finance Act 2014 (2014 c 26) | Legislation

Part 2 Consequential Amendments

ICTA

2

(1)     Section 826 of the Income and Corporation Taxes Act 1988 (interest on tax overpaid) is amended as follows.

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

“(fc)     a payment of theatre tax credit falls to be made to a company; orâ€.

(3)     In subsection (3C), for “or video game tax credit†substitute “, video game tax credit or theatre tax creditâ€.

(4)     In subsection (8A)—

(a)     in paragraph (a) for “or (f)†substitute “(f), (fa), (fb) or (fc)â€, and

(b)     in paragraph (b)(ii), after “video game tax credit†insert “or theatre tax creditâ€.

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

FA 1998

3

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

4

In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4)—

(a)     before “claims†insert “certainâ€;

(b)     for “or 15B†substitute “, 15B or 15Câ€.

5

(1)     Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.

(2)     In sub-paragraph (2), after paragraph (bf) insert—

“(bg)     theatre tax credit under Part 15C of that

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