# Finance Act 2013, Paragraph 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; or”.
(3) In subsection (3C), after “film tax credit” insert “ , television tax credit or video game tax credit ”.
(4) In subsection (8A)(b)(ii), after “film tax credit” insert “ or television tax credit or video game tax credit ”.
(5) In subsection (8BA), after “film tax credit” (in both places) insert “ or television tax credit or video game tax credit ”.

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Source: https://www.legislation.gov.uk/ukpga/2013/29/schedule/18/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2013/schedule-18/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.