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The Finance Act 2014, Schedule 4 (Tax Relief for Theatrical Production) (Appointed Day) Order 2014

S.I. 2014/2228 · Made 22 August 2014

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Corporation Tax

Made 22nd August 2014

The Treasury makes the following Order in exercise of the powers conferred by paragraph 16(2) of Schedule 4 to the Finance Act 2014f1.

Annotations to the whole text

Footnotes

f1

2014 c. 26.

Contents

  1. 1Citation
  2. 2Appointed Day
  3. Signature
  4. Explanatory note

1Citation

This Order may be cited as the Finance Act 2014, Schedule 4 (Tax Relief for Theatrical Production) (Appointed Day) Order 2014.

2Appointed Day

So far as not already brought in force by paragraph 16(1) of Schedule 4 to the Finance Act 2014, the amendments made by Schedule 4 of that Act come into force on 22nd August 2014.

Signature

Gavin Barwell

Mark Lancaster

Two of the Lords Commissioners for Her Majesty’s Treasury

22nd August 2014

Explanatory note

(This note is not part of the Order)

This Order appoints 22nd August 2014 as the date upon which the amendments made by Schedule 4 to the Finance Act 2014 (“Schedule 4”) come into force.

Schedule 4 makes provision for Part 15C to be inserted into the Corporation Tax Act 2009 (c. 4) so as to provide for tax relief to be granted to theatrical production companies.