Finance Act 2014, Paragraph 5 is up to date with all changes known to be in force on or before 06 March 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.
5(1)Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.U.K.
(2)In sub-paragraph (2), after paragraph (bf) insert—
“(bg)theatre tax credit under Part 15C of that Act,”.
(3)In sub-paragraph (5)—
(a)after paragraph (ah) insert—
“(ai)an amount of theatre tax credit paid to a company for an accounting period,”;
(b)in the words after paragraph (b), after “(ah)” insert “ , (ai) ”.
Commencement Information
I1Sch. 4 para. 5 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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