2(1)Section 826 of the Income and Corporation Taxes Act 1988 (interest on tax overpaid) is amended as follows.
(2)In subsection (1), after paragraph (fb) insert—
“(fc)a payment of theatre tax credit falls to be made to a company; or”.
(3)In subsection (3C), for “or video game tax credit” substitute “, video game tax credit or theatre tax credit”.
(4)In subsection (8A)—
(a)in paragraph (a) for “or (f)” substitute “(f), (fa), (fb) or (fc)”, and
(b)in paragraph (b)(ii), after “video game tax credit” insert “or theatre tax credit”.
(5)In subsection (8BA), after “video game tax credit” (in both places) insert “or theatre tax credit”.