Paragraph 2 I1

(1)

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

(2)

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

“(fe)
a payment of museums and galleries exhibition tax credit falls to be made to a company; or”.

(3)

In subsection (3C), for “or orchestra tax credit” substitute “ , orchestra tax credit or museums and galleries exhibition tax credit ”.

(4)

In subsection (8A)—

(a)

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

(b)

in paragraph (b)(ii), after “orchestra tax credit” insert “ or museums and galleries exhibition tax credit ”.

(5)

In subsection (8BA), after “orchestra tax credit” (in both places) insert “ or museums and galleries exhibition tax credit ”.

Annotations

I1: Sch. 6 para. 2 in force at Royal Assent for specified purposes, see Sch. 6 para. 20