Paragraph 15
(1)
Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.
(2)
In the entry for “Northern Ireland expenditure”—
(a)
for “14” substitute “ 14A ”, and
(b)
for “and 357U(2)” substitute “ , 357U(2) and 357UJ(2) ”.
(3)
Insert at the appropriate places—
“
qualifying expenditure (in Chapter 14A of Part 8B) section 357UJ(2) ”
“
the separate orchestral trade (in Chapter 14A of Part 8B) section 357UJ(2) ”.