{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-14",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-14.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/4/paragraph/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "In Schedule 54A to FA 2009 (which is prospectively inserted by F(No. 3)A 2010 and contains provision about the recovery of certain amounts of interest paid by HMRC), in paragraph 2—\n(a) in sub-paragraph (2), omit the “or” at the end of paragraph (f) and after paragraph (g) insert\n“, or\n(h) a payment of theatre tax credit under section 1217K of CTA 2009 for an accounting period.”;\n(b) in sub-paragraph (4), for “(e)” substitute “ (h) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 14 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/14",
    "retrieved_at": "2026-10-29T09:07:29.129035+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."
}