Paragraph 2

(1)

Section 826 of ICTA (interest on tax overpaid) is amended as follows.

(2)

In subsection (1), after paragraph (fc) insert—

“(fd)
a payment of orchestra tax credit falls to be made to a company; or”.

(3)

In subsection (3C), for “or theatre tax credit” substitute “ , theatre tax credit or orchestra tax credit ”.

(4)

In subsection (8A)—

(a)

in paragraph (a), for “or (fc)” substitute “ , (fc) or (fd) ”, and

(b)

in paragraph (b)(ii), after “theatre tax credit” insert “ or orchestra tax credit ”.

(5)

In subsection (8BA), after “theatre tax credit” (in both places) insert “ or orchestra tax credit ”.