# Finance Act 2016, 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 ”.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/schedule/8/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2016/schedule-8/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.