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.