Paragraph 2 I1

(1)

Section 826 of the Income and Corporation Taxes Act 1988 (interest on tax overpaid) is amended as follows.

(2)

In subsection (1), after paragraph (fb) insert—

(fc)
a payment of theatre tax credit falls to be made to a company; or

(3)

In subsection (3C), for “or video game tax credit” substitute “ , video game tax credit or theatre tax credit ”.

(4)

In subsection (8A)—

(a)

in paragraph (a) for “or (f)” substitute “ (f), (fa), (fb) or (fc) ”, and

(b)

in paragraph (b)(ii), after “video game tax credit” insert “ or theatre tax credit ”.

(5)

In subsection (8BA), after “video game tax credit” (in both places) insert “ or theatre tax credit ”.

Annotations

I1: Sch. 4 para. 2 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2