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).