{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-1.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/18/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Section 826 of ICTA (interest on tax overpaid) is amended as follows.\n(2) In subsection (1), after paragraph (f) insert—\n“(fa) a payment of television tax credit falls to be made to a company; or\n(fb) a payment of video game tax credit falls to be made to a company; or”.\n(3) In subsection (3C), after “film tax credit” insert “ , television tax credit or video game tax credit ”.\n(4) In subsection (8A)(b)(ii), after “film tax credit” insert “ or television tax credit or video game tax credit ”.\n(5) In subsection (8BA), after “film tax credit” (in both places) insert “ or television tax credit or video game tax credit ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "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)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/18/paragraph/1",
    "retrieved_at": "2026-10-29T09:08:06.076240+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}