4(1)Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.U.K.
(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) ”.
Commencement Information
I1Sch. 18 para. 4 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. 4 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)