Finance (No. 2) Act 2017

FA 1998 U.K.

3 U.K. Schedule 18 to FA 1998 (company tax returns, assessments and related matters) is amended in accordance with paragraphs 4 to 6.

Commencement Information

I1 Sch. 6 para. 3 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

4 U.K. In paragraph 10 (other claims and elections to be included in return), in sub-paragraph (4), for “or 15D” substitute “ , 15D or 15E ”.

Commencement Information

I2 Sch. 6 para. 4 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

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

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

“(bi) museums and galleries exhibition tax credit under Part 15E of that Act,”.

(3) In sub-paragraph (5)—

(a) after paragraph (aj) insert—

“(ak) an amount of museums and galleries exhibition tax credit paid to a company for an accounting period,”, and

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

Commencement Information

I3 Sch. 6 para. 5 in force at Royal Assent for specified purposes, see Sch. 6 para. 20

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

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

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

“(g) museums and galleries exhibition tax relief.”

Commencement Information

I4 Sch. 6 para. 6 in force at Royal Assent for specified purposes, see Sch. 6 para. 20