ICTA
2(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”.