SCHEDULES
SCHEDULE 4Tax relief for theatrical production
PART 2Consequential amendments
14FA 2009
In Schedule 54A to FA 2009 (which is prospectively inserted by F(No. 3)A 2010 and contains provision about the recovery of certain amounts of interest paid by HMRC), in paragraph 2—
a
in sub-paragraph (2), omit the “or” at the end of paragraph (f) and after paragraph (g) insert
, or
h
a payment of theatre tax credit under section 1217K of CTA 2009 for an accounting period.
b
in sub-paragraph (4), for “(e)” substitute “(h)”.