{
  "url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-2.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "schedule/4/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Section 826 of the Income and Corporation Taxes Act 1988 (interest on tax overpaid) is amended as follows.\n(2) In subsection (1), after paragraph (fb) insert—\n“(fc) a payment of theatre tax credit falls to be made to a company; or”.\n(3) In subsection (3C), for “or video game tax credit” substitute “ , video game tax credit or theatre tax credit ”.\n(4) In subsection (8A)—\n(a) in paragraph (a) for “or (f)” substitute “ (f), (fa), (fb) or (fc) ”, and\n(b) in paragraph (b)(ii), after “video game tax credit” insert “ or theatre tax credit ”.\n(5) In subsection (8BA), after “video game tax credit” (in both places) insert “ or theatre tax credit ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "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"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/2",
    "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."
}