Part 4 Amendments Consequential on Part 3
Finance Act 2024 (2024 c 3) | Legislation

Part 4 Amendments Consequential on Part 3

Films Act 1985

8

(1)     The Films Act 1985 is amended as follows.

(2)     In section 6 (certification of British films) (as amended by paragraph 2), omit “and film tax reliefâ€.

(3)     In Schedule 1 (certification of British films) (as amended by paragraph 2)—

(a)     in the heading, omit “and film tax reliefâ€;

(b)     in paragraph 1(1), in the definition of “film production companyâ€, omit the words from “or†to the end.

ICTA

9

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

(2)     In subsection (1), omit paragraphs (f) to (fb).

(3)     In subsection (3C), omit “film tax credit, television tax credit, video game tax credit,â€.

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

(5)     In subsection (8BA), omit “or film tax credit or television tax credit or video game tax credit†in both places those words occur.

FA 1998

10

(1)     Schedule 18 to FA 1998 (company tax returns etc) is amended as follows.

(2)     In paragraph 10 (certain claims and elections to be included in tax return), omit sub-paragraphs

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