{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-12.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/8/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "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 (g) and after paragraph (h) insert\n“, or\n(i) a payment of orchestra tax credit under Chapter 3 of Part 15D of CTA 2009 for an accounting period.”;\n(b) in sub-paragraph (4), for “(h)” substitute “ (i) ”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/12",
    "retrieved_at": "2026-10-29T09:06:05.350093+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."
}