SCHEDULES

SCHEDULE 18Television and video games tax relief: consequential amendments

FA 1998

I1I24

1

Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.

2

In sub-paragraph (2), after paragraph (bd) insert—

be

television tax credit under Part 15A of that Act,

bf

video game tax credit under Part 15B of that Act,

3

In sub-paragraph (5)—

a

after paragraph (af) insert—

ag

an amount of television tax credit paid to a company for an accounting period,

ah

an amount of video game tax credit paid to a company for an accounting period,

b

after “(ae)” insert “ , (ag), (ah) ”.