SCHEDULES

SCHEDULE 4Tax relief for theatrical production

PART 2Consequential amendments

CTA 2009

I111

In section 1040ZA of CTA 2009 (additional relief for expenditure on research and development), after subsection (3) insert—

4

For provision prohibiting relief being given under this Part and under section 1217H or 1217K (theatrical productions: additional deduction or theatre tax credit), see section 1217JA(2).