Finance Act 2014 (c. 26)

SCHEDULES

SCHEDULE 4 U.K. Tax relief for theatrical production

PART 2 U.K. Consequential amendments

CTA 2009 U.K.

9 U.K. 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).”

Commencement Information

I1 Sch. 4 para. 9 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2