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)
”
.