Paragraph 1 I1I2
Section 826 of ICTA (interest on tax overpaid) is amended as follows.
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; or”.
In subsection (3C), after “film tax credit” insert “ , television tax credit or video game tax credit ”.
In subsection (8A)(b)(ii), after “film tax credit” insert “ or television tax credit or video game tax credit ”.
In subsection (8BA), after “film tax credit” (in both places) insert “ or television tax credit or video game tax credit ”.
Annotations
Commencement
- I1
Sch. 18 para. 1 in force at 19.7.2013 for the purposes of the amendments made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)
- I2
Sch. 18 para. 1 in force at 1.4.2014 for the purposes of the amendments made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)