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Finance Act 2016

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Changes over time for: Cross Heading: FA 1998

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Changes to legislation:

Finance Act 2016, Cross Heading: FA 1998 is up to date with all changes known to be in force on or before 24 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

FA 1998U.K.

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), for “or 15C” substitute “ , 15C or 15D ”.

5(1)Paragraph 52 (recovery of excessive repayments etc) is amended as follows.U.K.

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

(bh)orchestra tax credit under Part 15D of that Act,.

(3)In sub-paragraph (5)—

(a)after paragraph (ai) insert—

(aj)an amount of orchestra tax credit paid to a company for an accounting period,, and

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

6U.K.In Part 9D (certain claims for tax relief)—

(a)in the heading, for “or 15C” substitute “ , 15C or 15D ”, and

(b)in paragraph 83S (introduction), after sub-paragraph (e) insert—

(f)orchestra tax relief.

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