SCHEDULES

SCHEDULE 4Tax relief for theatrical production

PART 2Consequential amendments

CTA 2009

I19

In section 104BA of CTA 2009 (R&D expenditure credits: restrictions on claiming other tax reliefs), after subsection (3) insert—

4

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