SCHEDULES
SCHEDULE 4Tax relief for theatrical production
PART 2Consequential amendments
2ICTA
1
Section 826 of the Income and Corporation Taxes Act 1988 (interest on tax overpaid) is amended as follows.
2
In subsection (1), after paragraph (fb) insert—
fc
a payment of theatre tax credit falls to be made to a company; or
3
In subsection (3C), for “or video game tax credit” substitute “, video game tax credit or theatre tax credit”.
4
In subsection (8A)—
a
in paragraph (a) for “or (f)” substitute “(f), (fa), (fb) or (fc)”, and
b
in paragraph (b)(ii), after “video game tax credit” insert “or theatre tax credit”.
5
In subsection (8BA), after “video game tax credit” (in both places) insert “or theatre tax credit”.