{
  "url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-2.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "schedule/8/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": null,
  "text": "(1) Section 826 of ICTA (interest on tax overpaid) is amended as follows.\n(2) In subsection (1), after paragraph (fc) insert—\n“(fd) a payment of orchestra tax credit falls to be made to a company; or”.\n(3) In subsection (3C), for “or theatre tax credit” substitute “ , theatre tax credit or orchestra tax credit ”.\n(4) In subsection (8A)—\n(a) in paragraph (a), for “or (fc)” substitute “ , (fc) or (fd) ”, and\n(b) in paragraph (b)(ii), after “theatre tax credit” insert “ or orchestra tax credit ”.\n(5) In subsection (8BA), after “theatre tax credit” (in both places) insert “ or orchestra tax credit ”.",
  "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/2",
    "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."
}