# Finance Act 2014, Paragraph 2


(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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.