Finance Act 2016 (c. 24)

SCHEDULES

SCHEDULE 8 U.K. Tax relief for production of orchestral concerts

PART 2 U.K. Consequential amendments

FA 1998 U.K.

5 (1) Paragraph 52 (recovery of excessive repayments etc) is amended as follows. U.K.

(2) In sub-paragraph (2), after paragraph (bg) insert—

“(bh) orchestra tax credit under Part 15D of that Act,”.

(3) In sub-paragraph (5)—

(a) after paragraph (ai) insert—

“(aj) an amount of orchestra tax credit paid to a company for an accounting period,”, and

(b) in the words after paragraph (b), after “(ai)” insert “ , (aj) ”.