SCHEDULES

SCHEDULE 4Tax relief for theatrical production

PART 2Consequential amendments

FA 1998

5

1

Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.

2

In sub-paragraph (2), after paragraph (bf) insert—

bg

theatre tax credit under Part 15C of that Act,

3

In sub-paragraph (5)—

a

after paragraph (ah) insert—

ai

an amount of theatre tax credit paid to a company for an accounting period,

b

in the words after paragraph (b), after “(ah)” insert “ , (ai) ”.