Finance Act 2016, Paragraph 15 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.
15(1)Schedule 4 to CTA 2010 (index of defined expressions) is amended as follows.U.K.
(2)In the entry for “Northern Ireland expenditure”—
(a)for “14” substitute “ 14A ”, and
(b)for “and 357U(2)” substitute “ , 357U(2) and 357UJ(2) ”.
(3)Insert at the appropriate places—
| “qualifying expenditure (in Chapter 14A of Part 8B) | section 357UJ(2)” |
| “the separate orchestral trade (in Chapter 14A of Part 8B) | section 357UJ(2)”. |
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