1(1)Section 826 of ICTA (interest on tax overpaid) is amended as follows.U.K.
(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 ”.
Commencement Information
I1Sch. 18 para. 1 in force at 19.7.2013 for the purposes of the amendments made by that paragraph, so far as relating to television tax relief by S.I. 2013/1817, art. 2(2)
I2Sch. 18 para. 1 in force at 1.4.2014 for the purposes of the amendments made by that paragraph, so far as relating to video games development tax relief by S.I. 2014/1962, art. 2(3)