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Finance Act 2014

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Finance Act 2014, Paragraph 14 is up to date with all changes known to be in force on or before 28 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

This section has no associated Explanatory Notes

14U.K.In Schedule 54A to FA 2009 (which is prospectively inserted by F(No. 3)A 2010 and contains provision about the recovery of certain amounts of interest paid by HMRC), in paragraph 2—

(a)in sub-paragraph (2), omit the “or” at the end of paragraph (f) and after paragraph (g) insert , or

(h)a payment of theatre tax credit under section 1217K of CTA 2009 for an accounting period.;

(b)in sub-paragraph (4), for “(e)” substitute “ (h) ”.

Commencement Information

I1Sch. 4 para. 14 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2

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