3U.K.Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended as follows.
4U.K.In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4)—
(a)before “claims” insert “ certain ”;
(b)for “or 15B” substitute “ , 15B or 15C ”.
Commencement Information
I1Sch. 4 para. 4 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2
5(1)Paragraph 52 (recovery of excessive overpayments etc) is amended as follows.U.K.
(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) ”.
Commencement Information
I2Sch. 4 para. 5 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2
6(1)Part 9D (certain claims for tax relief) is amended as follows.U.K.
(2)In paragraph 83S (introduction), after paragraph (c) insert—
“(d)an additional deduction under Part 15C of CTA 2009,
(e)a theatre tax credit under that Part of that Act.”
(3)The heading of that Part becomes “ Claims for tax relief under Part 15, 15A, 15B or 15C of the Corporation Tax Act 2009 ”.
Commencement Information
I3Sch. 4 para. 6 in force at 22.8.2014 for the purposes of the amendments made by that paragraph by S.I. 2014/2228, art. 2