SCHEDULES

SCHEDULE 18Television and video games tax relief: consequential amendments

ICTA

I1I21

1

Section 826 of ICTA (interest on tax overpaid) is amended as follows.

2

In subsection (1), after paragraph (f) insert—

fa

a payment of television tax credit falls to be made to a company; or

fb

a payment of video game tax credit falls to be made to a company; or

3

In subsection (3C), after “film tax credit” insert “ , television tax credit or video game tax credit ”.

4

In subsection (8A)(b)(ii), after “film tax credit” insert “ or television tax credit or video game tax credit ”.

5

In subsection (8BA), after “film tax credit” (in both places) insert “ or television tax credit or video game tax credit ”.