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
”
.