SCHEDULES
SCHEDULE 6Relief for production of museum and gallery exhibitions
PART 2Consequential amendments
ICTA
I12
1
Section 826 of ICTA (interest on tax overpaid) is amended as follows.
2
In subsection (1), after paragraph (fd) insert—
fe
a payment of museums and galleries exhibition tax credit falls to be made to a company; or
3
In subsection (3C), for “or orchestra tax credit” substitute “
, orchestra tax credit or museums and galleries exhibition tax credit
”
.
4
In subsection (8A)—
a
in paragraph (a), for “or (fd)” substitute “
, (fd) or (fe)
”
, and
b
in paragraph (b)(ii), after “orchestra tax credit” insert “
or museums and galleries exhibition tax credit
”
.
5
In subsection (8BA), after “orchestra tax credit”
(in both places) insert “
or museums and galleries exhibition tax credit
”
.