# Finance Act 2014, Paragraph 8


In Schedule 24 to FA 2007 (penalties for errors), in paragraph 28(fa) (meaning of “corporation tax credit”), omit the “or” at the end of sub-paragraph (ivb) and after that sub-paragraph insert—
“(ivc) a theatre tax credit under section 1217K of that Act, or”.

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Source: https://www.legislation.gov.uk/ukpga/2014/26/schedule/4/paragraph/8 (the official version)
Page: https://openlegislation.uk/finance-act-2014/schedule-4/paragraph-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.