{
  "url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-9",
  "json_url": "https://openlegislation.uk/finance-act-2024/schedule-2/paragraph-9.json",
  "legislation": "ukpga/2024/3",
  "legislation_title": "Finance Act 2024",
  "legislation_url": "https://openlegislation.uk/finance-act-2024",
  "path": "schedule/2/paragraph/9",
  "kind": "paragraph",
  "number": "9",
  "heading": "ICTA",
  "text": "(1) Section 826 of ICTA (interest on tax overpaid) is amended as follows.\n(2) In subsection (1), omit paragraphs (f) to (fb).\n(3) In subsection (3C), omit “film tax credit, television tax credit, video game tax credit,”.\n(4) In subsection (8A)(b)(ii), omit “or film tax credit or television tax credit or video game tax credit”.\n(5) In subsection (8BA), omit “or film tax credit or television tax credit or video game tax credit” in both places those words occur.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2024/3/schedule/2/paragraph/9",
    "retrieved_at": "2026-10-29T08:48:28.960167+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."
}