Finance Act 2014, Paragraph 6 is up to date with all changes known to be in force on or before 01 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.
6(1)Part 9D (certain claims for tax relief) is amended as follows.U.K.
(2)In paragraph 83S (introduction), after paragraph (c) insert—
“(d)an additional deduction under Part 15C of CTA 2009,
(e)a theatre tax credit under that Part of that Act.”
(3)The heading of that Part becomes “ Claims for tax relief under Part 15, 15A, 15B or 15C of the Corporation Tax Act 2009 ”.
Commencement Information
I1Sch. 4 para. 6 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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